Re: [問題] 請教審計(選擇)

[Whitening ( ‵〝○▄○〞′)]

※ 引述《amyass (準備會研中)》之銘言：
: 1.Regardless of the assessed level of control risk, an auditor would perform
:   some:
:   (A)test of controls to determine the effectiveness of internal control
:      policies.
:   (B)analytical procedures to verify the design of internal control procedures
:   (C)substantive tests to restrict detection risk for significant transaction
:      classes.
:   (D)dual-purpose tests to evaluate both the risk of monetary misstatement and
:      preliminary control risk.
: 解答為(C)，請問為什麼呢？在評估控制風險前不是要先"取得瞭解內控"嗎?
: 為何解答反倒是實施證實測試呢?

  因為他已經Regardless of the assessed內控風險啦...不理會就執行證實測試

--
※ 發信站: 批踢踢實業坊(ptt.csie.ntu.edu.tw) 
◆ From: 140.112.247.157
→ amyass:soga....我又誤解題目了意思了..謝謝！