試題詳解

17. An approach that quantifies the total of uncorrected misstatement as of the current year-end based on the effects of reflecting misstatements during the current year (and not considering any unadjusted previous year misstatements) is referred to as the:
(A) Evaluation materiality approach.
(B) Projected misstatement approach.
(C) Iron curtain approach.
(D) Rollover approach.