审计人员在审查应收账款的可收回金额时，应采取的审计程序是：
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1 .Freely fluctuating exchange rates perform which of the following functions?
A They tend to correct a lack of equilibrium between imports and exports B They make imports cheaper and exports more expensive C They impose constraints on the domestic economy D They eliminate the need for foreign currency hedging
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A Bank deposit account B Ordinary shares C Certificates of deposit D Treasury bills
3 .Supply side policy is designed for what purpose?
A To raise the level of aggregate monetary demand in the economy B To manage the money supply in the economy C To improve the ability of the economy to produce goods and services D To reduce unemployment by limiting the supply of labour
4 .Which ONE of the following government policies would NOT tend to raise nationalincome over time?
A Increased expenditure on the economic infrastructure B Tax cuts to encourage higher demand from consumers C Policies to encourage the training of labour D Financial incentives to encourage personal saving
5 .下列情形中，审计人员应扩大应收账款函证范围和数量的是：
A 采用肯定式函证 B 相关内部控制有缺陷 C 应收账款占资产总额比重较低 D 以前年度函证结果良好
7 .下列关于应收账款函证的表述，错误的是：
A 函证可以证实应收账款是否实际存在 B 函证过程要由审计人员控制 C 函证无回函时只能再次发函 D 函证后应编制应收账款函证汇总分析表
8 .针对“资料5”，对该债务人应收账款坏账准备计提情况，审计人员应该做出的初步判断有：
A 计提比例过高，应降低计提比例 B 应全额计提坏账准备 C 计提比例过低，应将计提比例提高至50% D 计提比例适当
9 .“资料3”中，甲公司将应收丁公司的100万元账款作为坏账核销的账务处理造成的影响是：
A 少计应收账款 B 多计应付账款 C 少计营业成本 D 多计营业收入
10 .审查应收账款账户余额是否真实，下列审计方法中最有效的是：
A 向债务单位函证 B 重新计算应收账款账户余额 C 询问会计人员 D 对应收账款账户余额进行分析性复核
