NO.PZ2022120702000069
问题如下:
Which of the following challenges can auditors face in preventing fraud in company accounts?
i.Auditors may be misled by management.
ii.Auditors rely to a great degree on the accuracy of a company’s internal accounting system.
iii.Audits are based on samples and not all figures are reviewed.
iv.Only segments of a company’s business that are deemed material are reviewed.
选项:
A.ii and iii. B.iii and iv. C.i, ii and iii. D.i, ii, iii and iv.解释:
以上四项均正确。我理解iv选项本身是对的,但是题干问的是和防止欺诈有关,为什么只审计重要的事情,和防止欺诈有关?