新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
2016年美國CPA模擬試題：Auditing（5）
An auditor uses the knowledge provided by the understanding of internal control and the final assessed risk of material misstatement primarily to determine the nature, timing, and extent of the:
a. Tests of controls.
b. Attribute tests.
c. Substantive tests.
d. Compliance tests.
Explanation
Choice "c" is correct. An auditor uses the knowledge provided by the understanding of internal control and the final assessed risk of material misstatement primarily to determine the nature, timing, and extent of the substantive tests to be performed.
Choices "b", "d", and "a" are incorrect. Attribute tests, compliance tests, and tests of controls are all tests that assist the auditor in assessing control risk and determining the final assessed risk of material misstatement, not the other way around.
【我要糾錯】 責任編輯：藍色天空
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號