When the auditor scans the sales journal looking for large and unusual transactions, he is gathering what type of evidence（）
A. inspection
B. recalculation
C. physical examination
D. analytical procedures
查看答案
The auditor has no responsibility to plan and perform the audit to obtain reasonable assurance that misstatements that are not__ are detected（）
A. important to the financial statements
B. statistically significant to the financial statements
C. material to the financial statements
D. identified by the client
Two determinants of the persuasiveness of evidence are（）
A. competence and sufficiency
B. relevance and reliability
C. appropriateness and sufficiency
D. independence and effectiveness
Which of the following can be used as a criteria for evaluating information being audited（）
A. International Financial Reporting Standards （IFRS）
B. Generally Accepted Accounting Principles （GAAP）
C. Internal Revenue Code （IRC）
D. all of the above
Who is responsible for establishing auditing standards for privately held companies（）
A. Securities and Exchange Commission
B. Public Company Accounting Oversight Board
C. Auditing Standards Board
D. National Association of Accounting
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