ISA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding

the Entity and its Environment sets out the five components of internal control. Which of the following is NOT set out as a component of internal control within ISA 315？

A．Control environment

B．The information system relevant to financial reporting

C．Human resource policies and practices

D．Control activities

提问人：网友piao2008yq 发布时间：2022-01-07

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更多“ISA 315 Identifying and Assess…”相关的问题

第1题

ISA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its Environment sets out the five components of internal control. Which of the following is NOT set out as a component of internal control within ISA 315?

A、Control environment

B、The information system relevant to financial reporting

C、Human resource policies and practices

D、Control activities

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第2题

A．Control environment

B．The information system relevant to financial reporting

C．Human resource policies and practices

D．Control activities

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第3题

Misstatements can arise from error or fraud. Which of the following statements is correct regarding the auditor's accumulation of identified misstatements?

A、The auditor must accumulate all misstatements identified during the audit.

B、The auditor must only accumulate individually material misstatements identified during the audit.

C、The auditor must accumulate misstatements identified during the audit, other than those that are clearly trivial.

D、The auditor does not accumulate misstatements identified during the audit.

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第4题

Which of the following statements regarding analytical procedures is correct?

A、Analytical procedures must be used as part of the overall review of the financial statements.

B、Analytical procedures may be used as part of the overall review of the financial statements.

C、Analytical procedures are only used as risk assessment procedures.

D、Analytical procedures are only used as substantive procedures.

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