試題詳解

30.What is the correct order regarding the following audit procedures performed based on the concepts described in The Clarified ISAs ? (1) substantive procedures, (2) risk assessment procedures， (3) evaluation of uncorrected misstatements , (4) tests of controls, (5) issue an audit report.
(A)1、2、3、4、5.
(B)2、1、3、4、5.
(C)2、4、1、3、5.
(D)2、4、3、1、5.