Câu 135: IIA-CFSA: Certified Financial Services Auditor

Standards related to information technology are not as well-developed or universally accepted as standards in some other audit areas. Financial statements that are fairly presented meet the following ____________: Generally accepted accounting principles are used Appropriate accounting principles are used Financial statements address matters that may affect their use or interpretation Financial statements classify and summarize information in a reasonable manner Financial statements reflect underlying transactions and events in a way that facilitates the presentation of the financial position, results of operation , and cash flows

1. A. Limitations
2. B. Guidelines — đáp án hiện tại
3. C. Objective controls
4. D. Processing controls