Question：Which of the following statements are true in respect of the International Auditing and Assurance Standards Board (IAASB)?
A. Members of the IAASB are appointed by the government.
B. The IAASB's pronouncements have the same force as legislation.
C. The IAASB does not provide guidance for internal auditors.
D. The IAASB's pronouncements apply to all audits where a 'true and fair' opinion is expressed.
E. The IAASB issues guidance on accounting and auditing.
The correct answers are:The IAASB does not provide guidance for internal auditors; The IAASB's pronouncements apply to all audits where a 'true and fair' opinion is expressed.
解析：The IAASB does not issue guidance on accounting, accounting standards are dealt with by the International Accounting Standards Board. IAASB pronouncements do not have the same force as legislation, but the courts do take them into account in forming their judgements. Members of the IAASB are not appointed by government.
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