[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fnw2wLYP787u-NtPz8xn2aE4U8B4Jv-ZK-6ZCbz85oUY":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":18,"related":19,"source":29,"type":30},[],"2024-10-20 09:16:40",1001894474,[8,9,10,11],"More evidence is accumulated","Less evidence is accumulated","Special care is required in assigning experienced staff","Review of audit documentation is performed by personnel not assigned to the engagement",{"courseId":13,"courseImg":14,"courseName":15,"workId":16,"workName":17},"1000012670","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F8b451b20ff40c0904922e797184b48e8.jpg","[共享课]审计学（华东交通大学）","59249987","第八章单元测试","Which of the following is not correct regarding an auditor's decision that a lower acceptable audit risk is appropriate? ( )",[20,31,40,43,51],{"answer":21,"createTime":5,"id":22,"options":23,"question":28,"source":29,"type":30},[],1001894468,[24,25,26,27],"of the unique classification of related-party transactions required on the balance sheet","of the lack of independence between the parties","of the unique classification of related-party transactions required on the income statement","it is required by generally accepted accounting principles","Most auditors assess inherent risk as high for related parties and related-party transactions because: ( )","v2",0,{"answer":32,"createTime":5,"id":33,"options":34,"question":39,"source":29,"type":30},[],1001894471,[35,36,37,38],"Only if the specialist's report results in a modification of the audit opinion- YesOnly if the specialist assisted in the audit of an account material to the financial statements- Yes","Only if the specialist's report results in a modification of the audit opinion- NoOnly if the specialist assisted in the audit of an account material to the financial statements- No","Only if the specialist's report results in a modification of the audit opinion—YesOnly if the specialist assisted in the audit of an account material to the financial Statements- No","Only if the specialist's report results in a modification of the audit opinion- NoOnly if the specialist assisted in the audit of an account material to the financial Statements- Yes","When may the auditor refer to a specialist in the audit report? ( )",{"answer":41,"createTime":5,"id":6,"options":42,"question":18,"source":29,"type":30},[],[8,9,10,11],{"answer":44,"createTime":5,"id":45,"options":46,"question":49,"source":29,"type":50},[],1001894604,[47,48],"对","错","Two categories of audit-relevant information found in corporate code of ethics are authorizations and discussions of matters affecting inherent risk",3,{"answer":52,"createTime":5,"id":53,"options":54,"question":55,"source":29,"type":50},[],1001894607,[47,48],"Acceptable audit risk is a measure of the auditor's willingness to accept that the financial statements do not contain material misstatements after the audit is completed and a qualified audit report has been issued"]