2. 外语
  3. Which one of the following provides the best definition of an "audit trail"?______.

Which one of the following provides the best definition of an "audit trail"?______.

admin2011-01-24  58
问题 Which one of the following provides the best definition of an "audit trail"?______.
选项 A、The marks left by an auditor when a document has been inspected
B、The working papers of an auditor
C、The pursuit of a fraud by an auditor
D、The trail of a transaction from source document to financial statement
答案D
解析 答案为D项。source document“原始凭证，原始单据”。audit trail“审计线索”。从原始凭证到记账凭证、账簿记录以及财务报表的编制，每一步都有文字记录，注明出处，说明其所依据的原始凭证或文件。一个较好的审计线索是对会计分录进行有效检查所不可缺少的。故本题选D项。
转载请注明原文地址:https://kaotiyun.com/show/9ZYd777K
本试题收录于： FECT综合（现代金融业务）题库金融英语（FECT）分类
0

FECT综合（现代金融业务）

金融英语（FECT）

相关试题推荐
随机试题
最新回复(0)