Which of the following statements is correct concerning the understanding of internal control needed by auditors?
选项:
A: The auditors must understand the information system, not the accounting system.
B: The auditors must understand monitoring and all preliminary accounting controls.
C: The auditors must have a sufficient understanding to assess the risks of material misstatement.
D: The auditors must understand the control environment, risk assessment, and all control activities.
发布时间:2024-04-19 20:18:53