小編導(dǎo)讀： USCPA美國(guó)注冊(cè)會(huì)計(jì)師，是由AICPA美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)頒發(fā)，是全球財(cái)會(huì)證書(shū)中含金量*6的證書(shū)之一，因其具備全球簽字權(quán)，可換全球八個(gè)國(guó)家的會(huì)計(jì)資格證而成為全球使用范圍最廣的財(cái)會(huì)證書(shū)。
Statistical sampling generally may be applied to test controls when the client’s internal control activities
A. Depend primarily on appropriate segregation of duties.
B. Are carefully reduced to writing and are included in client accounting manuals.
C. Leave an audit trail in the form of documentary evidence of compliance.
D. Enable the detection of material irregularities in the accounting records.
Answer:C
This answer is correct because statistical sampling may be applied when testing controls which leave an audit trail in the form of documentary evidence. Documentary evidence in the form of audit stamps, initials, calculations, etc., lends itself to tests of controls where the auditor’s objective is to determine the rate of compliance with the prescribed control.