A: performing analytical procedures
B: obtaining an understanding of internal control
C: confirmation of receivables
D: observation of inventory
举一反三
- Which of the following procedures are frequently used for risk assessment? A: Enquiries of management, internal auditors and others within the entity B: Analytical procedures C: Observation D: Inspection
- The auditor of P Co is planning the audit work on trade receivables.Which of the following procedures could not be performed by using computer-assisted audit techniques? A: Selection of a sample of receivables for confirmation B: Calculation of receivables days C: C Production of receivables' confirmation letters D: Evaluation of the adequacy of the allowance for irrecoverable receivables
- The auditor of P Co is planning the audit work on trade receivables.Which of the following procedures could not be performed by using computer-assisted audit techniques？（ ）。 A: Evaluation of the adequacy of the allowance for irrecoverable receivables B: Selection of a sample of receivables for confirmation C: Calculation of receivables days D: Production of receivables' confirmation letters
- analytical procedures are most likely to detect A: unusual transactions B: weaknesses of a material nature in internal control C: noncompliance with prescribed control activities D: improper separation of accounting and other financial duties
- 中国大学MOOC: Which two of the following would be classified as substantive procedures?(1) Tests of control(2) Walk-through tests(3) Analytical procedures(4) Tests of details
内容
- 0
Which two of the following would be classified as substantive procedures?(1) Tests of control(2) Walk-through tests(3) Analytical procedures(4) Tests of details A: (1) and (2) B: (1) and (4) C: (2) and (3) D: (3) and (4)
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all of the following are internal control procedures except A: Sarbanes-Oxley reforms B: assignment of responsibilities C: internal and external audits D: adequate records
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Which of following is NOT financial control procedures？ A: Segregation of duties B: Organisation C: Authorisation and approval D: Oversight
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Which of the following is not one of the policies and procedures that make up an internal control system? A: Guarantee a return to investors. B: Promote efficient operations. C: Urge adherence to company policies. D: Protect assets. E: Ensure reliable
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Audit sampling is the application of audit procedures to less than 100% of items within a population relevance such that all sampling units have a chance of selection. （ ）