下列有关具体审计目标的说法中,正确的是( )。 -题库考试答案搜索网

下列有关具体审计目标的说法中,正确的是( )。

单选题

2022-04-01 20:59

A、如果财务报表中没有将一年内到期的长期借款列报为短期借款,违反了准确性和计价目标
B、如果财务报表附注中没有分别对原材料、在产品和产成品等存货成本核算方法做出恰当的说明,违反了分类和可理解性目标
C、如果财务报表中将低值易耗品列报为固定资产,违反了准确性和计价目标
D、如果已入账的销售交易是对确已发出商品、符合收入确认条件的交易的记录,但金额计算错误,违反了准确性目标,但没有违反发生目标

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正确答案

D

试题解析

标签：大连工业大学工商企业管理高起专审计学原理作业1

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