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: 免费av观看网站 | h片在线观看视频免费免费 日韩国产一区二区 | 国产精品视频1区 | 国产一二三区精品 | 日剧天堂| 香蕉久久久精品 | 亚洲免费二区 | 久草在线国产 | 日本一区视频在线 | 国产在线一区二区三区 | 亚洲精品二 | 国产精品久久久久久久久久小说 | 精品无码久久久久久久动漫 | aaaaaaaaa毛片| 久久久精品久久 | 成人欧美一区二区三区在线播放 | 三级毛片a | 色老板在线视频 | 久久一二三区 | 性生活毛片| 欧美男男videos | 欧美福利专区 | a在线一区 | 香蕉成人啪国产精品视频综合网 | 日本欧美中文字幕 | 成人av日韩 | 成人免费高清 | 99国产精品久久久 | 国产成人精品三级麻豆 | 欧美黑人巨大xxx极品 | 热99精品视频 | 国产不卡av在线 | 欧美日韩成人一区 | 国产精品久久久久久久久 | 欧美黄色性视频 | 日韩av色| 亚洲精品久久久久中文字幕欢迎你 | 日本亚洲欧美在线 | 久久精品9 | 精品一区久久 | 最近中文字幕第一页 |