C Because strong internal controls indicate management integrity D The auditor

C because strong internal controls indicate

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C. Because strong internal controls indicate management integrity. D. The auditor must always carry out tests of controls. 为什么了 解内部控 系统 很重要 ? A. 薄弱 内部控 制可能会 重大 报的 险。 B. 确定 C. 内部控 制表 管理的完整性。 D. 审核员 必须 经常进行 制的 测试 Q2: The risk response phase of an audit involves: a.The assessment of the audit firm's quality control procedures.b.Gaining an understanding of the client.c.Evaluating the results of the detailed testing and forming an opinion on the truth andfairness of the client's financial report.d.The performance of detailed tests of controls and substantive testing of transactionsand accounts.审计的阶段包括: a. 对审计公司 程序 的评估。 b. 客户。
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c. 详细 测试 结果进行评估,对客户财务报告的 真实 性和公 成意见。 d. 制的 详细 测试 交易与 目的 实质 测试 的执行 情况 Reporting phase Involves evaluating results of detailed testing; in light of the auditor’s understanding of their client; and forming an opinion on the truth and fairness of the client’s financial report 报告 阶段 涉及 详细 结果评 ; 根据核 师对 客户的了 ; 对客户财务报告的 真实 成意见 Gaining an understanding of a client 客户 ASA 315 (ISA 315) requires auditors to understand the client to assess the risk of material misstatements in financial reports. ASA 315 (ISA 315) 审核员了 客户对财务报告重大 报的 险评估。 3 levels of gaining an understanding of the client: economy level, industry level, entity level 客户的 个层 : 经济层面 行业层面 、实体 层面 Entity level understanding: 实体 级的理 : 1) Sources of financing 融资 2) Ownership structures 所有 结构 3) Major suppliers 4) Major customers 5) International Transactions 6) Capacity to adapt to changes in technology 适应 技术 变化 的能 7) Client relations with employees 的客户关 8) Warranties and discounts 保证和 折扣 9) Client reputation and operations 客户 声誉 和运 Economy level understanding How do overall economic conditions affect client? Interest rate changes, financial crises Shareholder expectations of increasing profits in good times What are specific pressures on client to understate or overstate profits in these conditions? 经济层面的理 经济 状况 何影响 客户 ? 率变化 股东期望在 在这种 情况 下,要 客户 报或多报利 是什么 ?
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