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

NEW QUESTION: 2

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

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. 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。
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。
D. 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。
E. 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。
F. 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。
Answer: B,E

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