l*******1
发帖数: 175 | 1 今天在做2009BECKER的FINAL EXAM。有这么一题，不是很理解，求教版上大侠。
Senario:
Several employees have taken advantage of new telecommuting program, whereby
they can work at home one day each week. Remote access to company's network
is appropriately controlled via password.
问：对audit risk, audit program的影响。
答案：
No effect on audit risk, No effect on the audit program.
Since the new telecommuting program encompasses appropriate password
controls, there would be no effect on audit risk or on the audit program.
我的理解是用了密码，应该是比较强的internal control, 那么control risk就小了。
control risk小了，那么我的audit risk可以设得高一些。
为什么是没有影响呢？ |
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