[单选题] 提问人:匿名网友 提问时间:2021-08-24

利用以前年度获取的审计证据时,下列说法中,错误的是( )。


A .对于不属于旨在减轻特别风险的控制,如果在本年未发生变化,且上年经测试运行有效,本次审计中无需测试
B .对于旨在减轻特别风险的控制,如果在本年未发生变化,可以依赖上年的测试结果
C .如果相关事项未发生重大变化,则上年通过实施实质性程序获取的审计证据可能会作为本年的有效审计证据
D .一般而言,上年实施实质性程序获取的审计证据对本年只有很弱的证据效力或没有证据效力

提问人:匿名网友 提问时间:2021-08-24

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