An auditor *ysing inventory turnover rates would NOT obtain evidence about whichof the following management assertions?
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .贡献毛益分析法可以应用于( )。
A 开发新产品的品种选择问题 B 亏损产品的停产与转产问题 C 产品产量的组合问题 D 商品定价问题
2 .本量利分析法是根据各备选方案的业务量、成本与利润三者之间的依存关系来分析特定情况下哪个方案最优的一种方法。( )
Y 对 N 错
3 .Which of the following forms of evidence is the most reliable where an auditor is unableto physically inspect inventory held by an agent on a sale or return basis?
A A copy of the pro-forma invoice to the agent B A certificate obtained directly by the auditor from the agent detailing the inventoryheld on the client’s behalf C An analysis of cash received from the agent after the year end substantiating theyear-end inventory level
4 .In order for a continuous inventory counting system to provide satisfactory evidence of yearendinventory levels it is essential that management maintains adequate inventory records andinvestigates and corrects all material differences between the inventory records and thephysical counts.How often must the inventory be counted?
A All items at least once during the year B All items more than once during the year with the auditor in attendance C All items at the same time at least once during the year D All high value items at the year end
5 .What is the primary assertion tested by the auditor when he attends an inventorycount?
A Existence B Control C Valuation
7 .An audit objective is stated as “to ensure that all inventory on hand is reflected in theinventory balance at the reporting date”.Which of the following management assertions should the auditor test?
A Rights and obligations B Valuation and allocation C Completeness D Existence
8 .下列不属于专用基金明细科目的是( )。
A 修购基金 B 事业收入 C 职工福利基金 D 奖助学基金
9 .下列科目中,年末余额结转至非财政补助结余分配的有( )。
A 事业收入 B 上级补助收入 C 事业结余 D 经营结余
10 .义务教育阶段中小学校不提取修购基金。( )
Y 对 N 错
