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?
2.Which one of the following relationships in a sample-based audit of an
account balance is correct between known misstatemnet(KM), projected likely
misstatement(PLM),upper error limit(UEL),and possible misstatement(PLM),
upper error limit(UEL),and possible misstatement(PM) undected?
(A)UEL=KM+PLM+PM
(B)PLM=KM+PM
(C)PM=UEL-PLM
(D)PLM+PM
解答為(A)，請問為什麼不是(B)呢?
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