Which of the following audit procedures is most likely to be performed during the planning phase of the audit?
选项:
A:Obtain an understanding of the client’s risk assessment process.
B:Identify specific internal control activities that are designed to prevent fraud.
C:Evaluate the reasonableness of the client’s accounting estimates.
D:Test the timely cutoff of cash payments and collections.
发布时间:2024-04-19 20:15:56