Which of the following is an important consideration when deciding the nature of tests to use in a financial statement audit?
选项:
A: Tests of details typically provide a low level of assurance .
B: Analytical procedures are an inefficient means of obtaining assurance .
C: The procedures to be applied on a particular engagement are a matter of the auditor's professional judgment .
D: The use of tests of controls should be considered without regard to the level of assurance required .
发布时间:2024-06-11 22:05:12