試題詳解

6. According to ISA 315 Revised (2019), which of the following examples of events or conditions (inherent risk factor) that are most likely relevant to "Complexity" (1) A wide range of possible measurement criteria of an accounting estimate (2) Operations that subject to a high degree of complex regulation (3) Accounting measurements that involve complex processes (4) Pending litigation and contingent liabilities (5) Use of off-balance sheet financing arrangements.
(A) 1、2、3
(B) 2、3、4
(C) 2、3、5
(D) 1、2、4、5
(E) 2、3、4、5