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NEW QUESTION: 1
可能な標準の販売プロセスを説明するドキュメントフローはどれですか。 （2）
A. 見積を参照した標準オーダー-配達-転送オーダー-出庫転記-請求書-会計ドキュメント
B. 標準オーダーを参照した請求書修正リクエスト-配送-転送オーダー-出庫転記-請求書-会計ドキュメント
C. お問い合わせ-見積オーダー-転送オーダー-出庫転記-請求書-会計ドキュメント
D. お問い合わせ-見積もり-バリュー契約-バリュー契約を参照した注文-請求書-会計ドキュメント
Answer: A,D
NEW QUESTION: 2
A. Option C
B. Option B
C. Option A
D. Option D
Answer: C
NEW QUESTION: 3
An auditor vouched data for a sample of employees in a payroll register to approved clock card data to
provide assurance that:
A. Payments to employees are computed at authorized rates.
B. Internal controls relating to unclaimed payroll checks are operating effectively.
C. Segregation of duties exists between the preparation and distribution of the payroll.
D. Employees work the number of hours for which they are paid.
Answer: D
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. By vouching to time card data, the auditor is testing the existence assertion for hours
worked.
Choice "A" is incorrect. Vouching to approved time card data would provide evidence about hours worked,
not pay rates. Pay rates would be tested by comparing to personnel records.
Choice "C" is incorrect. Vouching to approved time cards does not provide evidence about segregation of
duties.
Choice "D" is incorrect. Vouching to the approved time cards does not provide evidence about internal
controls related to unclaimed paychecks. The auditor would need to observe a payroll distribution to
evaluate these controls.