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在执行审计业务时，C注册会计师应当确定合理的重要性水平。下列做法正确的是()

高老师2年前 (2024-03-26)审计学(00160)8

在执行审计业务时，C注册会计师应当确定合理的重要性水平。下列做法正确的是()

A.通过调高重要性水平，降低评估的重大错报风险

B.通过调低重要性水平，降低评估的重大错报风险

C.在确定计划的重要性水平时，应当考虑对丙公司及其环境的了解

D.在确定计划的重要性水平时，应当考虑实施进一步审计程序的结果

正确答案是C

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