作者chanellady (对的人)
看板Accounting
标题[问题] 请教审计有关查核证据问题~感恩
时间Fri Dec 12 19:06:03 2008
今天再写考古题时做到一题(97台大)
1.Examine a sample of sales invoice before year end to determine they are
recorded in the proper period.(答案是属balance objectives的cut-off)
但我之前有看过类似的题目如下
2. Examine sales invoice selected from the sales journel to determine
if recorded on the correct dates(答案是属transaction objectives的Timing)
还有类似题
Examine documentation for inventory purchase transactions before and after
the balance sheet date to determine whether they are recorded in the
appropriate period.(答案是属balance objectives的cut-off)
可否请教如何分辨与交易的timing和余额有关的cut-off呀??
我都搞混了...谢谢
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