单项选择题

公司实行实地盘存制,审计师在复核公司的存货监盘备忘及相关审计工作底稿时,注意到以下情况。其中做法正确的是()。

A.监盘前将抽盘范围告知公司,以便其做好相关准备
B.索取全部盘点表并按编号顺序进行汇总,进行账账、账实核对
C.抽盘后将抽盘记录交予公司,要求公司据以修正盘点表
D.未能监盘期初存货,根据期末监盘结果倒推期初存货余额,并予以确认

相关考题

听力原文:M: Good morning, madam. Is there anything I can do...


单项选择题听力原文:M: Good morning, madam. Is there anything I can do for you?
W: I suppose I'd like to buy something China made as presents for my husband and daughter.
M: What about some smart ties for your husband?
W: Oh, no. I've bought one for him as birthday present last month. So I don't want to buy more.
M: What about this nice fine cotton short sleeve T-shirt?
W: That's a good idea. Could you show me some samples?
M: It's my pleasure. They're of good quality.
W: I prefer light color, medium size.
M: How about this light blue one?
W: It's really nice. How much does it cost?
M: Fifteen dollars.
W: OK! I'll take it. Could you recommend something for my daughter?
M: We've got very beautiful silk products, woolen sweaters and...
W: The woolen sweaters are not on season because it is getting warm. How much is that pink pajamas worth? It looks fine.
M: It's fifty dollars.
W: That's too expensive. I wonder if the silk piece's color will go off.
M: As a matter of fact, all the materials here are colorfast. If you are not satisfied with the price, you can try some silk scarf. It is just 20 dollars each.
W: All right. I will buy a light blue T-shirt, and a pink silk scarf.
M: That amounts to 35 dollars. Please wash the silk in lukewarm soap water and rinse well. Don't rub or wring it.
W: Here is the money. Thank you.
M: You're welcome.
(20)
A.Boss and secretary.
B.Customer and salesman.
C.Doctor and patient.
D.Husband and wife.

A.
M:
B.
M:
C.
W:
D.
M:
E.
W:
F...
W:
G.
M:
H.
W:
I.
M:
J.
W:
K.
M:
L.
W:
M.
M:
N.
(20)
A.Boss
O.
B.Customer
P.
C.Doctor
Q.
D.Husband
R.