Accounting Multiple Choice Question – 25 July 2025

Which ONE of the following is not a key element of a general assurance engagement?

Select ONE answer:

1. A User
2. A Subject matter
3. Suitable criteria
4. An assurance file

Show your workings to arrive at your answer, and explain and justify your reasons:

……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

This multiple-choice question is suitable for Accounting KS5 classes.

The answer is 4

1. Not correct
2. Not correct
3. Not correct
4. Correct == > A key element of an assurance engagement is sufficient appropriate evidence, but is not generally mandatory that this evidence is recorded in an assurance file. (It is mandatory to record audit evidence, however.)

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