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雷达卡
我先来吧，做题有些看了分析也不太懂。
“6. CPA-02660 In assessing the objectivity of internal auditors, the independent CPA who is auditing the entity's financial statements most likely would consider the:
a. Internal auditing standards developed by The Institute of Internal Auditors.
b. Tests of internal control activities that could detect errors and fraud.
c. Materiality of the accounts recently inspected by the internal auditors.
d. Results of the tests of transactions recently performed by the internal auditors.
CPA-02660 Explanation
Choice "a" is correct. Objectivity is reflected by the organizational level to which the internal auditor reports as well as by policies prohibiting audits of areas where the internal auditor lacks independence.In assessing the objectivity of internal auditors, the independent CPA who is auditing the entity's financial statements considers information obtained from previous experience, from discussions with management,from external quality reviews (if performed), and from professional internal auditing standards (such as those developed by The Institute of Internal Auditors). ”
这题的Internal auditor standard及 objectivity of Internal Auditor的知识点有详细在becker教材里面提及过吗？没有印象怕记不住
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