阿吉豆 · 2023年09月13日
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。是出自书中哪里？没搞懂
净净_品职助教 · 2023年09月13日
嗨，爱思考的PZer你好：
i 说到审计人员可能被管理层误导，这个是常识就能判断的，第五章讲到了很多丑闻，公司如果做假账，瞒天过海，有可能会误导审计人员，有时候审计人员也有可能跟管理层同流合污。
同学看一下水印版讲义P72，73，评估适当的抽样水平（iii），以深入了解基础数字的准确性，并评估该抽样的输出。
抽样的深度高度依赖于审计师对公司自身系统和财务控制质量的评估（ii）。
运作良好的审计委员会能够合理地协调内部和外部审计工作，从而在整个公司范围内获得适当程度的保证。
审计涵盖了公司的多少部分，涉及的深度是多少。
审计将只对最大的部门应用完整审计（iv）
----------------------------------------------努力的时光都是限量版，加油！
NO.PZ2022120702000069问题如下 Whiof the following challenges cautors fain preventing frauin company accounts?i.Autors mmislemanagement.ii.Autors rely to a gregree on the accuraof a company’s internaccounting system.iii.Auts are baseon samples annot all figures are revieweiv.Only segments of a company’s business thare ememateriare reviewe A.ii aniii.B.iii aniv.C.i, ii aniii.i, ii, iii aniv.以上四项均正确。只有審計業務部門嗎？
NO.PZ2022120702000069 问题如下 Whiof the following challenges cautors fain preventing frauin company accounts?i.Autors mmislemanagement.ii.Autors rely to a gregree on the accuraof a company’s internaccounting system.iii.Auts are baseon samples annot all figures are revieweiv.Only segments of a company’s business thare ememateriare reviewe A.ii aniii. B.iii aniv. C.i, ii aniii. i, ii, iii aniv. 以上四项均正确。 2说审计很大程度上依赖内部审计的准确性，难道不应该是审计师在判断内部审计准确之后，才依赖内部审计的结论吗？如果没有这一前提，审计师就很大程度依赖内部审计的准确性，那外部审计的独立性体现在哪里呢？
NO.PZ2022120702000069 问题如下 Whiof the following challenges cautors fain preventing frauin company accounts?i.Autors mmislemanagement.ii.Autors rely to a gregree on the accuraof a company’s internaccounting system.iii.Auts are baseon samples annot all figures are revieweiv.Only segments of a company’s business thare ememateriare reviewe A.ii aniii. B.iii aniv. C.i, ii aniii. i, ii, iii aniv. 以上四项均正确。 我理解iv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？
NO.PZ2022120702000069问题如下 Whiof the following challenges cautors fain preventing frauin company accounts?i.Autors mmislemanagement.ii.Autors rely to a gregree on the accuraof a company’s internaccounting system.iii.Auts are baseon samples annot all figures are revieweiv.Only segments of a company’s business thare ememateriare reviewe A.ii aniii.B.iii aniv.C.i, ii aniii.i, ii, iii aniv.以上四项均正确。第四项不对吧，说的太绝对了
NO.PZ2022120702000069问题如下 Whiof the following challenges cautors fain preventing frauin company accounts?i.Autors mmislemanagement.ii.Autors rely to a gregree on the accuraof a company’s internaccounting system.iii.Auts are baseon samples annot all figures are revieweiv.Only segments of a company’s business thare ememateriare reviewe A.ii aniii.B.iii aniv.C.i, ii aniii.i, ii, iii aniv.以上四项均正确。第四项在说一个什么问题 是说审计被限定只能审计那些“懂事”的业务部门吗 意思是提前演练好的部门提供给审计查看 而有问题的部门躲起来？
