在驗(yàn)證應(yīng)付賬款余額不存在漏報(bào)時(shí)，下列證明力最強(qiáng)的是（）。
下列屬于“上計(jì)”制度的實(shí)質(zhì)是（）。
最早建立“內(nèi)部審計(jì)師協(xié)會(huì)”的國家是（）。
下列哪一項(xiàng)原則體現(xiàn)了審計(jì)的本質(zhì)（）。
國家審計(jì)署于（）正式成立。
我國最早產(chǎn)生審計(jì)萌芽思想的時(shí)期是（）。
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應(yīng)付賬款的審計(jì)
被審計(jì)單位提供的連續(xù)編號(hào)的驗(yàn)收?qǐng)?bào)告和訂貨單是內(nèi)部證據(jù)，證明力較弱。供應(yīng)商提供的月對(duì)賬單列示的是本月采購的全額，有助于檢查應(yīng)付賬款的余額是否存漏報(bào)。
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該科目易錯(cuò)題
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