: 2.審計人員於證實測試後，以分析性複合進行整體性分析，卻發現若干科目間出現異常
: 比率關係，此時審計人員應該:
: (A)確定內部控制並未有效執行
: (B)確定該等科目之間必有舞弊存在
: (C)執行額外的必要證實測試
: (D)修改「致管理當局函」之內容
: Ans:(B) [95台大會研]
剛剛做到一題類似的
Analytical procedures performed in the overall review stage of audit suggest
that several accounts have unexpected relationships. The results these
procedures most likely would indicate that:
(A)Irregularities exist among the relevant account balances.
(B)Internal control activities are not operating effectively.
(C)Additional tests of details are required.
(D)The communication with the audit committee should be revised.
Ans:(C)
兩題相似，但答案怎麼不一樣? 哪個是對的呢? 前一篇的大大說的還蠻有道理的，
已在查核快要完成階段，做分析性複合後發現異常，到底該不該再多查一點，還是
直接認定有舞弊?
跪求解答<(_"_)> 謝謝了~
--
: 比率關係，此時審計人員應該:
: (A)確定內部控制並未有效執行
: (B)確定該等科目之間必有舞弊存在
: (C)執行額外的必要證實測試
: (D)修改「致管理當局函」之內容
: Ans:(B) [95台大會研]
剛剛做到一題類似的
Analytical procedures performed in the overall review stage of audit suggest
that several accounts have unexpected relationships. The results these
procedures most likely would indicate that:
(A)Irregularities exist among the relevant account balances.
(B)Internal control activities are not operating effectively.
(C)Additional tests of details are required.
(D)The communication with the audit committee should be revised.
Ans:(C)
兩題相似，但答案怎麼不一樣? 哪個是對的呢? 前一篇的大大說的還蠻有道理的，
已在查核快要完成階段，做分析性複合後發現異常，到底該不該再多查一點，還是
直接認定有舞弊?
跪求解答<(_"_)> 謝謝了~
--
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