The 'Authorisation Date' for Entities That Are Not Companies Is

question 29

Multiple Choice

The 'authorisation date' for entities that are not companies is:

• A) when the auditor signs the audit report.
• B) when the financial reports are signed off by the accountant in the presence of the auditor's representative.
• C) when the financial reports are accepted by the taxation office.
• D) when the reports are given final approval by the governing body or management of the entity, whichever is applicable.

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Definitions:

Femur

The femur is the longest and strongest bone in the human body, located in the thigh.

Clavicle

A bone located in the upper part of the chest (thoracic area) that serves as a strut between the shoulder blade and the sternum or breastbone; commonly known as the collarbone.

Humerus

The long bone in the upper arm that runs from the shoulder to the elbow.

Radius

A bone in the forearm that is located on the lateral side (thumb side) of the forearm, extending from the elbow to the wrist.