IIA
IIA-CFSA · Question #143
IIA-CFSA Question #143: Real Exam Question with Answer & Explanation
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Question
Standards related to information technology are not as well-developed or universally accepted as standards in some other audit areas. Financial statements that are fairly presented meet the following ____________: Generally accepted accounting principles are used Appropriate accounting principles are used Financial statements address matters that may affect their use or interpretation Financial statements classify and summarize information in a reasonable manner Financial statements reflect underlying transactions and events in a way that facilitates the presentation of the financial position, results of operation , and cash flows
Options
- ALimitations
- BGuidelines
- CObjective controls
- DProcessing controls
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