→ Chellenger:這好像是逆查.. 推 140.112.250.84 03/07
→ Whitening:對阿~應該是逆查...恩... 推140.112.247.157 03/07
→ amyass:我還是不懂耶...不是先出貨才開發票嗎?? 推 61.231.18.229 03/08
※ 引述《Whitening ( ‵〝○▄○〞′)》之銘言：
: ※ 引述《amyass (準備會研中)》之銘言：
: : 1.Regardless of the assessed level of control risk, an auditor would perform
: : some:
: : (A)test of controls to determine the effectiveness of internal control
: : policies.
: : (B)analytical procedures to verify the design of internal control procedures
: : (C)substantive tests to restrict detection risk for significant transaction
: : classes.
: : (D)dual-purpose tests to evaluate both the risk of monetary misstatement and
: : preliminary control risk.
: : 解答為(C)，請問為什麼呢？在評估控制風險前不是要先"取得瞭解內控"嗎?
: : 為何解答反倒是實施證實測試呢?
: 因為他已經Regardless of the assessed內控風險啦...不理會就執行證實測試
今天又發現一題問題...
可不可以再幫我解一下....3Q3Q
Tracing shipping documents to sales invoices provides evidence regarding:
(A)existence of sales.
(B)completeness of sales.
(C)both existence and completeness of sales.
(D)neither the exixtence or completeness of sales.
解答的答案為(A)，很奇怪ㄋㄟ，從出貨單查到銷貨發票(順查)，不是考量"完整性"嗎?
怎會是存在或發生呀？
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※ 發信站: 批踢踢實業坊(ptt.csie.ntu.edu.tw)
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