Which of the following statements
选项:
A: They often replace the tests of controls that are performed to assess control risk .
B: They usually use financial and nonfinancial data aggregated at a high level .
C: They usually involve the comparison of assertions developed by management to ratios calculated by an auditor.
D: They are often used to develop an auditor's preliminary judgment about materiality.
发布时间:2024-07-03 15:49:04