美国CPA模拟试题：Auditing（3）

In an audit of financial statements, an auditor's primary consideration regarding internal control is whether the control:

a. Enhances management's decision-making processes.

b. Provides adequate safeguards over access to assets.

c. Reflects management's philosophy and operating style.

d. Affects management's financial statement assertions.

答案解析：D

Explanation

Choice "d" is correct. Assessing control risk is the process of evaluating the effectiveness of an entity's internal control in preventing or detecting material misstatements in the financial statements.

Choice "c" is incorrect. Management's philosophy and operating style are considered a part of the control environment. They are not the primary consideration in evaluating internal control.

Choice "b" is incorrect. Providing adequate safeguards over access to assets is a type of control activity, but it is not the auditor's primary consideration regarding internal control.

Choice "a" is incorrect. Policies and procedures concerning the effectiveness, economy, and efficiency of certain management decision-making processes are not relevant to the auditor's consideration of internal control.