微信扫一扫
实时资讯全掌握
| Which of the following statements about the goals of analytical procedures is incorrect? A. In risk assessment, analytical procedures can be used to have an understanding of clients and its environment, identifying risks of material misstatement in financial statement. B. If analytical procedures are more useful to reduce detection risks to tolerable level than tests of details, analytical procedures are preferred. C. Analytical procedures can be used to evaluate operating effectiveness of control activities during test of controls. D. After completion of field work, analytical procedures can be used in final review on financial statement. |
暂无解析 |