Which of the following would normally be included in the audit plan（）
A. Reporting objectives
B. Industry-specific financial reporting requirements
C. Nature, timing, and the extent of planned risk assessment procedures
D. Nature of business segments
查看答案
When determining whether the preconditions for an audit are present the auditor obtains management’s agreement that it acknowledges and understands its responsibilities. Which of the following is not
A. Management’s responsibility for preparing the financial statements
B. Management’s responsibility for internal control to enable the preparation of financial statements which are free from material misstatement
C. Management’s responsibility to provide the auditor with all information relevant to the preparation of the financial statements
D. Management’s responsibility to prevent and detect fraud
what are the two elements of the risk of material misstatement at the assertion level（）
A. Inherent risk and detection risk
B. Audit risk and detection risk
C. Inherent risk and control risk
Detection risk and control risk
Who is responsible for the prevention and detection of fraud（）
A. Internal auditors
B. External auditors
C. Those charged with governance and management
D. The audit committee
As Lynn eats more pizza, we would typically expect her marginal utility from eating pizza to（）
A. increase
B. decrease
C. stay the same
D. equal the price of pizza
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