Which of the following statements is true regarding the controls in a small company?(1) The external auditor will never be able to rely on the controls in a small company.(2) Segregation of duties may be inadequate due to staff numbers.(3) Evidence of the operation of controls is more likely to be available in documentary form.(4) The external auditor will assess the attitudes, awareness and actions of management.
A、(1)and(3);
B、(1)and(4);
C、(2)and(3);
D、(2)and(4)
发布时间:2024-09-26 18:15:52