vsd813 · 2024年04月02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。只有審計業務部門嗎？
Tina_品职助教 · 2024年04月02日
嗨，从没放弃的小努力你好：
第4点“Only segments of a company’s business that are deemed material are reviewed.”意味着在进行审计时，并非公司的所有业务都会被彻底审查。审计师通常只会审查那些被认为是“重要”的部分。也就是说，审计师会专注于那些对财务报表用户的决策可能具有实质性影响的事项。如果某个业务部分很小，以至于即便其有误也不会改变用户的决策，那么这个业务部分可能就不会被审计师详细审查。
----------------------------------------------虽然现在很辛苦，但努力过的感觉真的很好，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。 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？
