試題詳解

5. According to the ISA 315 Revised (2019), which of the following are the controls that address risks of material misstatement at the assertion level in the control activities component: (1) controls over journal entries (2) controls related to reconciling detailed records to the general ledger (3) general information technology controls (4) controls that address a risk that is determined to be a significant risk (5) controls that address risk assessed as higher on the spectrum of inherent risk but have not been determined to be a significant risk.
(A) 1、2、3、4
(B) 1、2、4、5
(C) 1、3、4、5
(D) 2、3、4、5
(E) 1、2、3、4、5