A.控制環(huán)境 B.風(fēng)險(xiǎn)評(píng)估程序 C.與財(cái)務(wù)報(bào)告相關(guān)的信息系統(tǒng)和溝通 D.控制活動(dòng)
A.關(guān)鍵業(yè)績(jī)指標(biāo)、關(guān)鍵比率、趨勢(shì)和經(jīng)營(yíng)統(tǒng)計(jì)數(shù)據(jù) B.同期財(cái)務(wù)業(yè)績(jī)比較分析 C.員工業(yè)績(jī)考核與激勵(lì)性報(bào)酬政策 D.被審計(jì)單位與競(jìng)爭(zhēng)對(duì)手的業(yè)績(jī)比較
A.經(jīng)營(yíng)風(fēng)險(xiǎn)可能源于不恰當(dāng)?shù)哪繕?biāo)和戰(zhàn)略 B.所有經(jīng)營(yíng)風(fēng)險(xiǎn)都與財(cái)務(wù)報(bào)表重大錯(cuò)報(bào)風(fēng)險(xiǎn)相關(guān) C.經(jīng)營(yíng)風(fēng)險(xiǎn)最終都會(huì)產(chǎn)生財(cái)務(wù)后果,從而影響財(cái)務(wù)報(bào)表 D.經(jīng)營(yíng)風(fēng)險(xiǎn)可能對(duì)某些交易、賬戶余額和披露認(rèn)定產(chǎn)生重大而且直接的影響