李同学2019-01-26 14:42:35

According to Statement on Auditing Standards No. 99, Considerations of Fraud in a Financial Statement Audit, which of the following most likely indicates a risk factor reflective of managements' attitudes that may allow them to rationalize accounting fraud? A New regulatory requirements. B The dependence of managements' compensation upon meeting aggressive stock price targets. C Managements' repeated attempts to justify inappropriate accounting on the basis of materiality. 上一题 下一题 正确答案C 您的答案C本题平均正确率：54% Financial Reporting Quality 难度：一般 推荐：      答案解析 Recurring attempts by management to justify marginal or inappropriate accounting on the basis of materiality may indicate a risk factor reflective of attitudes by management that allows it to engage in fraudulent financial reporting. A是机会，B是动机，C是合理化？可以这么理解吗？