【单选题】Which of the following is a substantive audit procedure for wages and salaries?
A.
Inspect a sample of clock cards for evidence of authorisation by a responsible official
B.
Recalculate a sample of payroll deductions such as employment taxes to confirm accuracy
C.
Attempt to access and make changes to the payroll master file using the log on for a junior clerk
【简答题】WEB服务器的功能是什么?架设WEB服务器的前提是什么?
【单选题】若在斜坡上架设仪器,架设三脚架应使()。
【判断题】河流两侧阶地是由于底蚀作用形成的。( )
【简答题】可以用什么命令测试域名服务器是否架设成功?
【多选题】10~35kV双回同杆架设的架空线路导线,一般采用( )。
【多选题】Which TWO of the following are substantive ANALYTICAL PROCEDURES for wages and salaries?
A.
Trace and agree the total wages and salaries expense per the payroll system to the draft financial statements
B.
Perform a proof in total calculation and compare expected expense to actual expense within the draft financial statements
C.
Compare the current year total payroll expense to the prior year and investigate any significant differences
D.
Recalculate the gross and net pay for a sample of employees, agree to payroll records and investigate discrepancies