NO.PZ2024010505000018
问题如下：
The introduction of artificial intelligence and technological innovation into the audit process is most likely to reduce:选项：
A.the liability of the auditor.
B.human oversight of the audit process.
C.the number of undiscovered fraud cases resulting from the sampling approach to audit.
解释：
C is correct. Technological innovation in audit is most likely to allow the assessment of every single transaction rather than a sample of transactions within the audit process. Technology and artificial intelligence will not eliminate human oversight or auditor liability, but they will facilitate a deep dive into companies’ every transaction.选项B中oversight为什么是监督不是疏忽？如果理解为疏忽，B项是否正确？