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

question 16

Multiple Choice

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

• A) 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)
• B) 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.
• C) disclosure of material transactions between auditor and entity during the period under audit.
• D) a statement whether the directors are satisfied that the provision of non-audit services by the auditor impacts the auditor's independence

---

Definitions:

Documentation

The written or printed material that provides official information or evidence or that serves as a record.

Visual

Pertaining to sight or the ability to see, often used in the context of graphical or pictorial representation of information or concepts.

Verifying Quality

The process of checking and ensuring that a product, service, or system meets specified standards or requirements.

Business Messages

Communications conveyed within or outside a business, typically involving information related to operations, services, or products.