题目内容

在Photoshop中，用户可以利用_______命令来方便地查看图像的色调分布。

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双击图层的缩略图，在文字上有框的就是_文字，反之就是_文字.

________命令所生成的效果类似于打印中的“阴片”效果，它能够将一个阳片黑白图像变成阴片，或从扫描的黑白阴片中得到阳片图像。

对于一个矢量图像文件，如Al格式，能够置人到一个位图图像文件中，那么置人到这个位图图像文件中的矢量图像将以_______图层的形式存在。

(a) In order for auditors to operate effectively and to provide an opinion on an entity’s financial statements, they are given certain rights.
Required:
State THREE rights of an auditor, excluding those related to resignation and removal. (3 marks)
(b) ISA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment requires auditors to obtain an understanding of control activities relevant to the audit.
Control activities are the policies and procedures that help ensure that management directives are carried out; and which are designed to prevent and detect fraud and error occurring. An example of a control activity is the maintenance of a control account.
Required:
Apart from maintenance of a control account, explain FOUR control activities a company may undertake to prevent and detect fraud and error. (4 marks)
(c) Describe THREE limitations of external audits. (3 marks)