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NEW QUESTION: 1
If the objective of a test of details is to detect overstatements of sales, the auditor should trace transactions
from the:
A. Source documents to the accounting records.
B. Accounting records to the source documents.
C. Sales journal to the cash receipts journal.
D. Cash receipts journal to the sales journal.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "D" is correct. If the objective of a test of details is to detect overstatements of sales (existence
assertion), the auditor should trace transactions from the accounting records (i.e., sales journal) to the
source documents (e.g., customer order, sales order, shipping documents, etc.).
Choices "A" and "C" are incorrect. Tracing from the supporting documents to the accounting records gives
assurance as to the completeness assertion (all sales are properly included).
Choice "B" is incorrect. Tracing from the sales journal to the cash receipts journal only shows whether
cash has been received for the sale. Failure to find a related cash receipt may indicate simply that the sale
was made on account.
NEW QUESTION: 2
A. Option A
B. Option C
C. Option D
D. Option B
Answer: A
NEW QUESTION: 3
You need to create a new project schedule by using tasks from an existing project. You need to achieve this goal without inheriting actual hours from the existing project. What would you do first?
A. On the File menu in Project 2010, use one of the existing templates.
B. Save the task list in Microsoft Excel and use the Project Import Wizard.
C. Save the task list as a Microsoft Excel template.
D. Open the previously saved project schedule and save it as a template.
Answer: D
Explanation:
When you save a project as a template, you can remove baseline data, actuals, resource pay rates, fixed cost information, and task publishing status.
NEW QUESTION: 4
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B. 손익 라인과 교차하는 수요 제약 조건.
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D. 실현 가능한 솔루션 영역의 경계에있는 지점이 이익 라인에 닿았습니다.
Answer: A
Explanation:
A. profit line has negative slope because the profit from sales of one product increases as
the profit from sales of the other product declines. Moving the profit line rightward while maintaining its slope) to the last paint in the feasible region determines the solution.
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