5.【參考答案】B
The correct order would be to start with updating the documentation on the accounting and control systems, having done this then a preliminary assessment would be made of the systems, to determine if the control environment was weak or strong.
If the assessment was that it was strong then the controls would be tested - tests of controls - and then if the controls were operating fine then the substantive procedures could be reduced.
，我們將會及時處理。