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

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Definitions:

Level Of Activity

Refers to the volume of production or operations within a business, which can impact costs and efficiency.

Fixed Costs

Expenses that do not change with the level of production or sales over a short period.

Total Fixed Costs

The cumulative amount of all expenses that do not change in total despite changes in the activity level or volume of production over a certain period.

Activity Is Higher

A state indicating increased levels of operations or actions in a given context.