审计学 一种整合方法 Auditing Assurance Services An integrated approach Test Bank chapter 9.docVIP

Auditing and Assurance Services, 15e (Arens) Chapter 9 Materiality and Risk Learning Objective 9-1 1) If it is probable that the judgment of a reasonable person will be changed or influenced by the omission or misstatement of information, then that information is, by definition of FASB Statement No. 2: A) material. B) insignificant. C) significant. D) relevant. Answer: A Terms: FASB Statement No. 2; Probable judgment of a reasonable person Diff: Easy Objective: LO 9-1 AACSB: Reflective thinking skills 2) The scope paragraph of the standard unqualified auditors report states that … the