フリー問題

問題文

An auditor is planning a review of a car rental firm's damage assessment model and has to decide the period the engagement will cover. The model was retrained twice during the year, in March and in September. Which consideration most affects the design?

選択肢

1. That three versions may not all have been retained, so the auditor should request them before deciding on the period.
2. That the most recent retraining was in September, so the engagement should cover the period from September onward where the current version has been operating.
3. That the retraining dates are known, so the auditor can test the change records for the two events and conclude on change control over the period.
4. That three different versions operated during the year, so a conclusion covering the whole period has to be supported by evidence about each of them rather than about the version running now.