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26.17 External auditors may place reliance on internal auditors' work.
Is this statement correct?
A External auditors need to assess the work of internal audit first
B Internal auditors are not independent and so cannot be relied upon
C Yes, always
答案：A
26.18 Which of the following costs, which might be incurred before or during the development of an
information system, are capital costs?
(i) Hardware purchase costs
(ii) Costs of testing the system
(iii) Software purchase costs
(iv) Installation costs
A (i), (ii) and (iii)
B (i), (ii) and (iv)
C (ii), (iii) and (iv)
D (i), (iii) and (iv)
答案：D
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