Which of the following statements regarding analytical procedures is correct?
选项:
A:Analytical procedures must be used as part of the overall review of the financial statements. ;
B: Analytical procedures may be used as part of the overall review of the financial statements. ;
C: Analytical procedures are only used as risk assessment procedures. ;
D:Analytical procedures are only used as substantive procedures.
发布时间:2024-04-21 03:42:50