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NEW QUESTION: 1
Management should be included in the development of the audit plan in order to:
A. Verify that the highest risks are included in the risk-based audit plan.
B. Provide assurance that past audit recommendations have been properly implemented.
C. Guarantee access to the organization's sites and records for audit work.
D. Select the audit tests that will be used for each engagement.
Answer: A

NEW QUESTION: 2

A. Option B
B. Option A
C. Option C
D. Option D
Answer: B

NEW QUESTION: 3
売掛金の税金の会計処理について正しいのは次の2つです。 （2つ選択してください。）
A. クレジット・メモの場合、プロファイル「AR：クレジット・メモに請求書会計を使用」が「いいえ」に設定されている場合、Oracle Receivablesは自動会計から税勘定を導出します。
B. クレジット・メモの場合、プロファイル「AR：クレジット・メモに請求書会計を使用」が「はい」に設定されている場合、Oracle Receivablesは請求書から品目配分を導出し、自動会計から税勘定を導出します。
C. 調整の場合、売掛金活動の税率コードソースが請求書である場合、売掛金は売掛金活動で定義された税勘定を使用します。
D. その他の領収書の場合、Receivablesの活動タイプが「その他の現金」のReceivable Activityの税率コード・ソースがActivityの場合、ReceivablesはReceivableアクティビティで定義されている税勘定を使用します。
E. 調整の場合、売掛金活動税率コードソースが請求書である場合、売掛金は税コードの税勘定を使用します。
F. 調整の場合、売掛金活動税率コードソースが請求書である場合、売掛金は自動会計から税勘定を導出します。
Answer: B,C

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