新用戶掃碼下載
掃碼下載APP
及時(shí)接收最新考試資訊及
備考信息
2016年美國(guó)CPA模擬試題：Auditing（3）
In an audit of financial statements, an auditor's primary consideration regarding internal control is whether the control:
a. Enhances management's decision-making processes.
b. Provides adequate safeguards over access to assets.
c. Reflects management's philosophy and operating style.
d. Affects management's financial statement assertions.
答案解析：D
Explanation
Choice "d" is correct. Assessing control risk is the process of evaluating the effectiveness of an entity's internal control in preventing or detecting material misstatements in the financial statements.
Choice "c" is incorrect. Management's philosophy and operating style are considered a part of the control environment. They are not the primary consideration in evaluating internal control.
Choice "b" is incorrect. Providing adequate safeguards over access to assets is a type of control activity, but it is not the auditor's primary consideration regarding internal control.
Choice "a" is incorrect. Policies and procedures concerning the effectiveness, economy, and efficiency of certain management decision-making processes are not relevant to the auditor's consideration of internal control.
【我要糾錯(cuò)】 責(zé)任編輯：藍(lán)色天空
推薦閱讀
相關(guān)資訊
限時(shí)免費(fèi)資料
-
思維導(dǎo)圖
-
學(xué)習(xí)計(jì)劃
-
科目特點(diǎn)
-
報(bào)考指南
-
歷年樣卷
-
財(cái)會(huì)英語
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號(hào)