- 1 Marks
AAA – Nov 2011 – L3 – SA – Q9 – Regulatory Framework and Professional Standards
Identifies an entity not affecting the audit of financial statements in Nigeria.
Question
The audit of financial statements in Nigeria is not affected by ONE of the following:
- A. Securities and Exchange Commission
- B. Auditing Standards
- C. Nigerian Accounting Standard Board
- D. The Institute of Chartered Accountants of Nigeria
- E. Auditing Exposure Drafts
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