【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
【单选题】Which of the following statements explains the CUT-OFF assertion for wages and salaries?
A.
Wages and salaries have been appropriately calculated taking into account all relevant taxation costs and adjustments
B.
Wages and salaries which have been incurred during the period have been accounted for in respect of all personnel employed by Walker Co
C.
Wages and salaries accounted for relate to the current yearended 31 October 20X6
D.
Wages and salaries have been fairly allocated within the statement of profit or loss
【单选题】Which of the following statements explains the CUT-OFF assertion for wages and salaries?
A.
Wages and salaries have been fairly allocated within the statement of profit or loss
B.
Wages and salaries have been appropriately calculated taking into account all relevant taxation costs and adjustments
C.
Wages and salaries accounted for relate to the current year ended 31 October 20X6
D.
Wages and salaries which have been incurred during the period have been accounted for in respect of all personnel employed by Walker Co
【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?
【单选题】Basic compensations given to employees as salaries or wages are called