Question：Which of the following statements are true in respect of the auditors' responsibilities?
A. Auditors should perform their work with an attitude of professional scepticism.
B. Auditors must adequately document all of their audit work.
C. Auditors are entitled to withhold their audit report if they have good cause to believe that the audit fee will not be paid.
D. Auditors should not accept any assertion made by directors of companies in respect of financial statements unless it can be supported by documentary evidence.
The correct answers are:Auditors must adequately document all of their audit work; Auditors should perform their work with an attitude of professional scepticism.
解析：ISA 230 Audit documentation requires that auditors must adequately document all of their audit work. Auditors must comply with all auditing standards.
Auditors should perform their work with an attitude of professional scepticism.
Some assertions made by management are not capable of documentary support and auditors are not required to assume that directors are dishonest. There is no entitlement under legislation for auditors to withhold their audit report, for whatever reason.
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