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  • 4915 6 12MCQ

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    Kia Potts
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    Auditor must assess risk of material misstatement of the financial statement whether due to error or fraud. Primary consideration of the auditor regarding the entity's internal control is the way it affects the financial statement assertions.

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    4915-6-12MCQ

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    Auditor must assess risk of material misstatement of the financial statement whether due to error or fraud. Primary consideration of the auditor regarding the entity's internal control is the way it affects the financial statement assertions.

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    © All Rights Reserved
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    5 Ansichten1 Seite

    4915 6 12MCQ

    Hochgeladen von

    Kia Potts
    Auditor must assess risk of material misstatement of the financial statement whether due to error or fraud. Primary consideration of the auditor regarding the entity's internal control is the way it affects the financial statement assertions.

    Copyright:

    © All Rights Reserved
    Als DOCX, PDF, TXT herunterladen oder online auf Scribd lesen
    Markieren Sie unangemessene Inhalte
    von 1

    4915-6-12MCQ

    AID: 1825 | 14/06/2013

    Multiple Choice Questions


    Answer: (d) Affect the financial statement assertions.
    Justification: The second standard of field work requires that an auditor must obtain a
    sufficient understanding of the entity and its environment, including its internal control,
    to assess the risk of material misstatement of the financial statement whether due to
    error or fraud. Therefore, the primary consideration of the auditor regarding the entitys
    internal control is the way it affects the financial statement assertions.

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