Câu 242: AUD: CPA Auditing and Attestation Exam
Which of the following statements is true regarding an accountant's consideration of fraud/illegal acts in compilation and review engagements?
Nội dung câu hỏi
Which of the following statements is true regarding an accountant's consideration of fraud/illegal acts in compilation and review engagements?
Các lựa chọn
Đáp án được giữ gọn theo nhãn A, B, C, D trong phần bình chọn tương tác.
- A. The accountant is not required to perform procedures designed to detect material misstatements due to fraud or illegal acts. — đáp án hiện tại
- B. The accountant must inform an appropriate level of management of all instances of fraud or illegal acts.
- C. The accountant must report only definite instances of fraud or an illegal act, but need not report information indicating that fraud or an illegal act may have occurred.
- D. Information indicating that fraud or an illegal act may have occurred should be reported in writing to an appropriate level of management.
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