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USCPA每日一练之AUD【2015-11-2】

高顿网校2015-11-02 10:36Lynn.yu
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　　The objective of the allowance for sampling risk in sampling for tests of controls on internal control is to

　　A. Determine the probability of the auditor’s conclusion based upon reliance factors.

　　B. Determine that financial statements taken as a whole are not materially in error.

　　C. Estimate the range of procedural deviations in the population.

　　D. Estimate the risk of incorrect acceptance of substantive tests.

　　Answer:C

　　C is corrent because the objective of the allowance for sampling risk is to estimate the confidence interval (range of procedural deviations) of the population.

　　A is incorrect because "the auditor’s conclusion based upon reliance factor’s is a nonsense concept.

　　B is incorrect because tests of controls relate to the internal control and the internal control of and by itself does not provide assurance that the financial statements taken as a whole are not materially misstated. In addition to an effective internal control, substantive tests including analytical procedures and tests of transactions and balances are required.

　　D is incorrect because the risk of incorrect acceptance of substantive tests is independent of tests of controls.

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上一篇：USCPA每日一练之REG【2015-11-1】
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