注冊(cè)會(huì)計(jì)師:每日一練《審計(jì)》(舊制度)(2009.7.10)

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判斷題
    ◎舞弊者操縱會(huì)計(jì)記錄的頻率或范圍,與注冊(cè)會(huì)計(jì)師發(fā)現(xiàn)由該舞弊導(dǎo)致的重大錯(cuò)報(bào)的能力呈同向關(guān)系。(?。?BR>