下列各项交易和事项的会计处理，不能体现谨慎性原则的是（ ）。
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2 .11.4 An auditor has discovered a USD10,000 wages fraud by a director of a listed company. The amount is not material in relation to the financial statements of the company and the auditor has determined that the fraud does not constitute money laundering.To whom does the auditor have a primary duty to report this matter to?
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Y 对 N 错
8 .12.1 The following situations are all covered by general controls:(1) Changes to data files(2) Program changes(3) Continuity of operationsWhich general control would be appropriate to all three scenarios above?
A Password protection B Back-up procedures C Authorisation D One-for-one checking
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