1. [单选题]10 What would the company’s profit become after the correction of the above errors?
A. $634,760
B. $624,760
C. $624,440
D. $625,240
2. [单选题]19 What is the company’s return on shareholders’ equity?
A. 15/40 = 37·5%
B. 20/100 = 20%
C. 15/100 = 15%
D. 20/150 = 13·3%
3. [单选题]Which of the following statements relating to internal and external auditors is correct?
A. Internal auditors are required to be members of a professional body
B. Internal auditors’ scope of work should be determined by those charged with governance
C. External auditors report to those charged with governance
D. Internal auditors can never be independent of the company
