【单选题】Which of the following statements describes why a properly designed and executed audit may not detect a material misstatement in the financial statements resulting from fraud?
A.
Audit procedures that are effective for detecting unintentional misstatements may be ineffective for an intentional misstatement that is concealed through collusion.
B.
An audit is designed to provide reasonable assurance of detecting material errors, but there is no similar responsibility concerning fraud.
C.
The factors considered in assessing control risk indicated an increased risk of intentional misstatements, but only a low risk of unintentional misstatements.
D.
The auditor did not consider factors influencing audit risk for account balances that have effects pervasive to the financial statements taken as a whole.
【单选题】---Passage 1--- ---Question 46. Why does the author say that one needn't be concerned about memory slips? //////////////////////////////////////////////////////////////////// (Para.1) Losing your abil...