試題詳解

20. Which of the following is not a factor that would impact the effectiveness of a substantive analytical procedure?
(A) Eliminates the use of certain statistical sampling methods that would otherwise be available.
(B) Presumes that the auditor will reperform the tests as of the balance sheet date.
(C) Should be especially considered when there are rapidly changing economic conditions.
(D) Potentially increases the risk that errors which exist at the balance sheet date will not be detected.