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【判断题】
灭火器的气压表指示在绿色和黄色之间,表示还能用。 ( ) 对 ( ) 错A.
正确
B.
错误
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【多选题】截止测试是实质性程序中常用的具体审计技术,一般的说,审计人员对主管业务收入实施截止测试的目的包括( )
A.
应记入下期的业务是否被提前到本期
B.
凭证的日期与账簿记录的日期是否接近
C.
应记入本期的业务是否被推迟到下期
D.
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【多选题】截止测试是实质性程序中常用的具体审计技术。一般地说,注册会计师对主营业务收入实施截止测试的目的包括( )。
A.
应记入下期的业务是否被提前到本期
B.
凭证的日期与账簿记录的日期是否接近
C.
应记入本期的业务是否被推迟到下期
D.
所测试账户的会计记录归属期是否正确
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