أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
Personnel Policies and Practices Detection Risk
A.Yes Yes
B.Yes No
C.No Yes
D.No No
Answer is B. Personnel policies and procedures are part control envirnment but not detection risk.
B) Personal policies and practices are considered as component of the control environment but not the detection risk which is risk that the audit procedure fail to detect material misstatement so the later fall into the auditor procedure only.