Which of the following statements concerning analytical procedures is correct?
选项:
A:Analytical procedures alone may provide the appropriate level of assurance for some assertions.
B:Analytical procedures used during risk assessment of the audit should not use nonfinancial information.
C:Analytical procedures usually are effective and efficient for tests of controls.
D:Analytical procedures may be omitted entirely for some financial statement audits.
发布时间:2024-04-18 20:29:06