In which of the following principal/agent relationships is the principal named second?
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A 对存货进行监盘 B 核对主营业务收入总账和明细账 C 计算重要产品的毛利率并与上期比较 D 核对比较有关发票 E 审查决算日前后的营业收入记录并核对相关销售发票和发运单
2 .下列各项中，属于对销售与收款业务循环进行内部控制测试的有：
A 了解发送货物与开票职责是否相互分离 B 选取部分客户寄发询证函 C 抽查账龄分析表，检查其是否定期编制 D 依据账龄分析表分析确定应收账款的可收回金额 E 验证坏账冲销是否经授权人批准
3 .审计人员对销售与收款循环进行内部控制测评的内容有：
A 发函询证应收账款 B 检查是否按期编制应收账款账龄分析表 C 实地观察不相容职务划分情况 D 审查销售发票是否经过授权批准 E 抽查验证营业收入账务处理的正确性
4 .Which of the following is NEVER consistent with the objective of maximisingshareholder wealth?
A Following corporate social responsibility B Increasing sales levels C Satisficing D Paying dividends
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7 .下列各项中，属于销售与收款业务循环审计中应予以关注的环节有：
A 处理请购单 B 批准赊销信用 C 验收商品和劳务 D 开具销售发票 E 审批坏账的核销
8 .Which of the following is a sign that a company is failing to maximise shareholderwealth?
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