試題詳解

29. Auditors must assess fraud risk on every audit and respond to the risks that are identified. Which of the following is not a procedure required to further address the fraud risk of management override of internal control?
(A) Reviewing accounting estimates for biases.
(B) Examining physical controls over assets.
(C) Evaluating the business rationale for significant unusual transactions.
(D) Examining journal entries and other adjustments for evidence of fraud.