A) Which are the criteria can lend reliability in the probative elements of control (anything asks the controller in order to removes the conclusion) The receipts - the more important elements. Financial statements, tax forms (E5, Liquidation) Prototypes evidences are more reliable than photocopies or the ratified copies (counterfeited). Ratification is considered with seal of company. Tangible probative elements are more probative elements, more reliable than oral. The auditor has the possibility of asking the employees or being informed from bank or suppliers. Account is reliable when it has been considered by more sources. Probative elements that creating at the duration of control are more reliable (analysis of controller and natural analysis of controller) that it will take from elsewhere. Eg in an inventory in the book is not guaranteed. *B) Why is it main*, for the main auditor to express, to create opinion when the unified accounts include connected – made dependent companies? It is difficult for the controller because it is difficult to have same controller with holding. Mother company (holding) has less influence above the associated company, in relation to a company that would be subsidiary company (they act independent.) European law 1985 gives no right in the directors but also in the auditors of dependent companies to give information in the main auditor of holding company. A associated company how certainly has different accountant economic policy. A associated with holding it does not mean that they have same administrative year (1/6-31/5 or 1/1-31/12) C) How the auditor or the former auditor of bankruptcy Greek Bank justify that the control that it made was right. Which responsibilities can have the auditor? The auditor wrote the balance-sheet looks if evidences are true and rights. The auditor who signs the balance-sheet has initiative for genuine and fair...