【单选题】Which of the following controls will most likely justify a reduced assessed level of control risk for the occurrence assertion for purchases of inventory?
A.
Receiving reports for inventory additions are accounted for and entry of received goods into the purchases system is verified by accounting clerks.
B.
The purchases system automatically updates the perpetual inventory master file when transactions are entered into the purchases journal.
C.
The perpetual inventory system will not allow an addition of inventory to be posted without entry of a valid receiving report number.
D.
At the close of each day, the system reconciles the perpetual inventory master file to the inventory general ledger account and generates an exception report when differences exist.
【单选题】The following information relates to questions 13 and 14.Each unit of product Zeta requires 3 kg of raw material and 4 direct labour hours. Material costs $2 per kg and the direct labour rate is $7 pe...