5. According to the ISA 315 Revised (2019), which of the following are the controls that address risks of material misstatement at the assertion level in the control activities component: (1) controls over journal entries (2) controls related to reconciling detailed records to the general ledger (3) general information technology controls (4) controls that address a risk that is determined to be a significant risk (5) controls that address risk assessed as higher on the spectrum of inherent risk but have not been determined to be a significant risk.
(A) 1、2、3、4
(B) 1、2、4、5
(C) 1、3、4、5
(D) 2、3、4、5
(E) 1、2、3、4、5

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1. 題目解析 根據國際審計準則第31...
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