When a compensating control exists, the absence of a key control
A、is no longer a concern because there is no longer a significant deficiency or material weakness.;
B、is still a major concern to the auditor.;
C、could cause a material loss, so it must be tested using substantive procedures.;
D、is magnified and must be removed from the sampling process and examined in its entirety.
发布时间:2025-12-07 04:30:05