The use of variable interest entities increase inherent risks:
A) with respect to presentation and disclosure of shareholders' equity.
B) when they are included in the client's consolidated financial statements
C) except when authorized by the board of directors.
D) as to the completeness assertions for investing and financing.
E) with respect to the rights and obligations assertions for shareholders' equity.

Question

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The Answer of The use of variable interest entities increase inherent risks:
A) with respect to presentation and disclosure of shareholders' equity.
B) when they are included in the client's consolidated financial statements
C) except when authorized by the board of directors.
D) as to the completeness assertions for investing and financing.
E) with respect to the rights and obligations assertions for shareholders' equity.

The Use of Variable Interest Entities Increase Inherent Risks