单选题
Which TWO of the following should be included in an audit engagement letter?
(1) Objective and scope of the audit
(2) Results of previous audits
(3) Management’s responsibilities
(4) Need to maintain professional scepticism
【正确答案】
B
【答案解析】 Results of previous audits and the need to maintain professional scepticism should be included in an audit strategy as opposed to an audit engagement letter