Which of the following is true about using analytical procedures as a substantive test?
选项:
A: Analytical procedures are required to be used to some extent as a substantive test .
B: Analytical procedures are only required to be used as a substantive test for material account balances and classes of transactions .
C: Analytical procedures are not required to be used as a substantive test and are more likely to be used for accounts that are predictable .
D: Analytical procedures are not required to be used as a substantive test and are more likely to be used when transactions affecting the account are subject to management discretion .
发布时间:2024-06-05 15:58:23