【单选题】AB & Co audits DEF Co. In accordance with ACCA Code of Ethics and Conduct which two of the following circumstances would constitute a threat to objectivity?(1) An employee of AB & Co owns shares in DE...
【单选题】8 You are also considering using audit software as part of your substantive testing of the data files in the sales and inventory systems of Porthos Co. Which of the following are the difficulties that...
A.
Any resulting corruption of the client’s data files has to be corrected, and valid controls may prevent the auditors from removing the corrupting data.
B.
If errors are made in the design of the audit software, audit time and costs can be wasted in investigating anomalies that have arisen because of flaws in how the software was put together rather than by errors in the client's processing.
C.
Audit procedures are performed on previewed files which are dependent on other software (and therefore could contain errors or could have been tampered with following export).
D.
Audit software only tests the operation of the system at a single point of time and therefore theresults do not prove that the program was in use throughout the period under review.
【单选题】The linguistic context, sometimes known as __________, is concerned with the probability of a word’s co-occurrence or collocation with other words, which forms part of the “meaning” of the word.