審計學 - 會計
By Agatha
at 2008-12-10T22:36
at 2008-12-10T22:36
Table of Contents
1.銷貨退回與折讓交易之存在與發生聲明誤述時,將影響應收帳款科目餘額之何者聲明?
(a)存在與發生(b)完整性(c)評價與分攤(d)權利與義務
2.下列關於查核人員對偵查因舞弊而導致財務報表重大不實表達責任之敘述何者正確
(a)與對錯誤導致者責任相同(b)與對所有非法行為導致者相同
3.以下何者電腦輔助查核技術不是同步查核技術?
(a)平行模擬法(b)測試卡堆法(c)嵌入審計軟體(d)以上皆非
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