实验五 存储管理 实验五++存储管理.pdf main.c

A、处理器管理

B、数据库管理

C、设备管理

D、作业管理

E、编程功能

X Co has an internal audit function. The external auditor has concluded that the internal audit function does not apply a systematic and disciplined approach to its work.How does this affect the extent to which the external auditor can rely on the work of the internal audit function?

A．The external auditor must not use the work of the internal audit function．

B．The external auditor can use the work of the internal audit function provided the individuals have been assessed as competent ．

C．The external auditor can use the work of the internal audit function provided the organisational status of the function supports its objectivity．

D．The external auditor can use work performed by the internal audit function which relates to low risk areas of the external audit only ．

A．The auditor obtains sufficient appropriate evidence,but concludes that misstatements are both material and pervasive to the financial statements

B．The auditor cannot obtain sufficient appropriate audit evidence in order to enable him to give an opinion on the financial statements

C．The auditor concludes that the financial statements are free from material misstatement

D．The auditor obtains sufficient appropriate evidence,and concludes that misstatements are material, but not pervasive to the financial statements