【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.
【多选题】The following scenario relates to questions 6–10 You are an audit manager of Elm & Co and are finalising the audit of the financial statements of Oak Co for the year ended 31 May 20X6. You are reviewi...
A.
A number of personnel in the purchasing department left during the year and have not been replaced
B.
A major supplier to Oak Co has just gone out of business with a number of unfulfilled orders
C.
A new product which was due to account for 30% of revenue has proved to be unsuccessful
D.
A litigation claim has been raised against Oak Co after the year end with potential damages totaling 3% of this year's profit
【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.