Câu 193: IIA-CIA-PART2: Certified Internal Auditor - Part 2 Conducting the Internal Audit Engagement

Which of the following is the primary purpose of financial statement audit engagements?

1. A. To assess the efficiency and effectiveness of the accounting department.
2. B. To evaluate organizational and departmental structures, including assessments of process flows related to financial matters.
3. C. To provide a review of routine financial reports, including analyses of selected accounts for compliance with generally accepted accounting principles. — đáp án hiện tại
4. D. To provide an analysis of business process controls in the accounting department, including tests of compliance with internal policies and procedures.