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Hello sir, can you provide with the answer for this question? Is it about prior audit file, prior year financial statement or is it about IAS 315 Understanding the Entity and Its Environment? Thanks
Identify FIVE sources of information relevant to gaining an understanding of the client and how this information will be used by the auditor.
Where are you getting these questions? If from a book, then there will be a model answer. If they have been set by a tutor then the tutor as homework, the tutor will provide the answer.
As worded, any information relevant to understanding the client is ok. The three sources you mention are fine.
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