第十七章 生产与存货循环的审计（The seventeenth chapter is the audit of production and inventory cycle）.doc

第十七章 生产与存货循环的审计（The seventeenth chapter is the audit of production and inventory cycle） The seventeenth chapter is the audit of production and inventory cycle Radio examination One 1. the certified public accountant shall confirm that the Department responsible for the perpetual inventory record of the audited entity is (). A. accounting department B. storage sector C. acceptance Department D. Purchasing Department [correct answer] A [knowledge] involves major business activities [answer resolution] The perpetual inventory record shall be in charge of the accounting department. Two A certified public accountant who understands the internal control of the inventory of the audited entity shall confirm that the independent procurement department is responsible for (. Preparation of A. purchase orders B. prepare purchase orders C. controls inventory levels to avoid backlogs D. inspection quantity and quality of purchased goods [correct answer] B [knowledge] involves major business activities [answer resolution] Prepare purchase orders, in order to avoid the backlog of inventory control and inspection quantity of purchased goods do not belong to the purchasing departments duties. Three In order to target as a starting point for the implementation of the internal control of inventory control and test of internal control in X company inventory, for the following test (??) control objectives, the CPA should not only draw Chukuchan and related requisitions, check whether the correct input of computer information system and through the review of the appropriate level, but also can extract the relevant inventory list and check after check the appropriate level. A. plan and arrange production B. sends out raw materials C. produces products and calculates product costs D. stores finished goods and produces finished goods [correct answer] B [knowledge point] control test [answer resolution] A, C does not involve Chukuchan; D does not involve requisitions. Four According to the co