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AICPA模拟题(3):Business

普通 来源:正保会计网校 2020-07-16

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AICPA模拟题(3):Business

As a matter of policy, all correspondence to or from regulatory auditors received by the management of the Barclay Corporation is provided to the Barclay Corporation audit committee and the corporation's full board as needed. In assessing entity wide controls, management might conclude:

A. The Board of Directors understands and exercises oversight responsibility related to financial reporting and related internal control.

B. Management's philosophy and operating style support achieving effective internal control over financial reporting.

C. The company's organization structure supports effective internal control over financial reporting. 

D. Management and employees are assigned appropriate levels of authority and responsibility to facilitate effective internal control over financial reporting.

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