【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】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】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