Under CLERP9,which of the Following Is Not Relating to Specific

question 28

Multiple Choice

Under CLERP9,which of the following is not relating to specific disclosures in the directors report?

• A)if the directors are satisfied that auditor independence has not been impacted by the provision of non-audit services,a statement of the directors' reasons for being satisfied.
• B)details of the amount paid or payable to the company's auditor for non-audit services (each non-audit service must be listed separately along with the amount paid or payable for that service).
• C)a statement whether the directors are satisfied that the provision of non-audit services by the auditor impacts the auditor's independence.
• D)disclosure of material transactions between auditor and entity during the period under audit.

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Definitions:

Annual Spend

The total amount of money a company or individual spends over the course of a year, often used in the context of budgeting and financial planning.

Service Organizations

Businesses that primarily offer intangible products, such as expertise or labor, rather than physical goods.

Purchased Materials

Items or components procured from external sources used in the manufacturing process or for company operations.

Labor Costs

Encompass the total expenses related to employing labor, including wages, benefits, and taxes, significant in determining product pricing and competitiveness.