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提问人:网友z*****n 发布时间:2022年4月5日 11:47
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A注册会计师负责对甲公司2011年度财务报表进行审计。在实施分析程序时,A注册会计师遇到下列事项,请代为做出正确的专业判断。分析程序的目的包括 。

A.用作风险评估程序,以了解被审计单位及其环境

B.用作控制测试程序,以便看其控制是否有效

C.用作实质性程序,以便更有效地将认定层次的检查风险降至可接受的水平

D.在审计结束或临近结束时对财务报表进行总体复核

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