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【简答题】
注册会计师在审计A公司时针对一部分项目提出 审计目标和审计程序,请写出对应管理层认定名称: 具体目标或程序 : 1 、确定应收票据是否存在漏记的情况 2 、检查生产设备的购货发票 , 核实付款人是否为东方公司 3 、检查上年度最后几笔业务和下年度最初几笔业务 4 、应收票据明细账余额合计是否与总账余额相符 5 、存货的跌价准备已适当计提 6 、期末存货盘点 7 、确定当年所购商品的验收单的最大号码 8 、编制或获取营业收入项目的明细表 , 复核、合计正确 要求:按对应编号写出 管理层认定的名称 。
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