n*******e
发帖数: 340 | 1 看书看得不是很明白，题目是：
Holding other planning considerations equal, a decrease in the amount of
misstatements in a class of transactions that an auditor could tolerate most likely would cause the auditor to:
a. Apply the planned substantive tests prior to the balance sheet date.
b. Perform the planned auditing procedures closer to the balance sheet date.
c. Increase the assessed level of control risk for relevant financial
statement assertions.
d. Decrease the extent of auditing procedures to be applied | l*******n
发帖数: 344 | 2 我觉得这个问题的重点不是 the deference of planned substantive tests和planned
auditing procedures. 重点是how to response to the increased risk.
注意： 答案a 和 b的区别是时间。 a is Before the year end, it could be
interim date, while b is at the year end. Usually, performing substantive
testing at the year end reduces the risk. | n*******e
发帖数: 340 | 3
planned
有道理，谢谢！
【在 l*******n 的大作中提到】
: 我觉得这个问题的重点不是 the deference of planned substantive tests和planned
: auditing procedures. 重点是how to response to the increased risk.
: 注意： 答案a 和 b的区别是时间。 a is Before the year end, it could be
: interim date, while b is at the year end. Usually, performing substantive
: testing at the year end reduces the risk.
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