问题 多项选择题

对某应收账款账户进行函证,肯定式询证函多次发出后均未收到回复时,审计人员应该______。

A.审查相关合同、订单、销货发票等文件

B.认定该账户对应的客户不存在

C.放弃对该账户余额的审查

D.认定该账户余额全额为坏账

答案

参考答案:A

解析: 对两次发出肯定式询证函后仍未得到回复的某笔应收账款,审计人员应当采取替代程序,查阅有关销货合同、发货单,验证应收账款的真实性。

解答题

((本题满分15分)

某有奖销售将商品的售价提高120元后允许顾客有3次抽奖的机会,每次抽奖的方法是在已经设置并打开了程序的电脑上按“Enter”键,电脑将随机产生一个                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        1~6的整数数作为号码,若该号码是3的倍数则顾客获奖,每次中奖的奖金为100元,运用所学的知识说明这样的活动对商家是否有利。

选择题