掃碼下載APP
及時接收最新考試資訊及
備考信息
An auditor's analytical procedures most likely would be facilitated if the entity:
a. Develops its data from sources solely within the entity.
b. Segregates obsolete inventory before the physical inventory count.
c. Corrects material weaknesses in internal control before the beginning of the audit.
d. Uses a standard cost system that produces variance reports.
答案:D
Explanation
Choice "d" is correct. An auditor's analytical procedures are facilitated when an entity uses a standard cost system with variance reports because the comparison of actual to budget will already have been performed. In addition, it is likely that management will already be aware of significant variations from budget and will be better able to address any questions the auditor may have.
Choice "b" is incorrect. Segregation of obsolete inventory would note an important factor in determining whether analytical procedures would be effective.
Choice "c" is incorrect. Correction of internal control weaknesses prior to the beginning of the audit would not affect analytical procedures.
Choice "a" is incorrect. Analytical procedures using data developed solely within the entity are not as reliable as analytical procedures using data developed externally.
Copyright © 2000 - m.electedteal.com All Rights Reserved. 北京正保會計科技有限公司 版權所有
京B2-20200959 京ICP備20012371號-7 出版物經營許可證 京公網安備 11010802044457號
套餐D大額券
¥
去使用 主站蜘蛛池模板: 亚洲一区二区三区四区在线视频 | 欧美日韩在线一区 | 国产成人精品视频在线 | 国产精品久久久久久久三级 | 男女精品视频 | 毛片免费观看 | 亚洲香蕉在线观看 | 99视频免费| 日韩精品区 | 欧美日韩精品电影 | 欧美精品一区三区 | 国产精品久久久久久亚洲毛片 | 成年人免费观看视频网站 | 成年人在线免费观看 | 国产精品久久久久久a | 最新一级毛片 | 国产精品久久久久久亚洲调教 | 免费一级淫片aaa片毛片a级 | 国产精品久久久久久久久久久不卡 | www.三级.com| 日韩中文字幕视频 | 国产一级黄色毛片 | 久久不射网站 | 欧美成人精品网站 | 污视频免费看 | 狠狠操综合 | 91黄色在线观看 | 欧美日韩免费网站 | 精品久久99 | 激情av| 久久精品国产精品亚洲 | 精品一区二区三区日本 | 一区二区三区国产免费 | 国产在线视频一区二区 | 色婷婷综合久久久久中文一区二区 | 91超碰在线免费观看 | 国产一二三区精品 | 看av片| 麻豆久久| 免费在线观看av网站 | 中文字幕国产 |