AUDITING - Students - Topic 3 - KSNB [Compatibility Mode]

Quyeàn hay chính saùch söï phaùt sinh phaûi

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quyeàn hay chính saùch. (Söï phaùt sinh) - Phaûi coù chính saùch baùn haøng cuï theå. - Chæ ngöøôi coù thaåm quyeàn môùi ñöôïc pheâ chuaån tín duïng. - Phaûi taùch bieät giöõa ngöôøi baùn haøng vaø ngöôøi pheâ chuaån tín duïng. 2. Leänh baùn haøng coù theå sai veà soá löôïng, chuûng loaïi … (Chính xaùc) Laäp leänh baùn haøng phaûi döïa vaøo ñôn ñaët haøng. Thí Thí d d - Th c Th c hi n hi n th th nghi m m ki m ki m soát soát - Kieåm tra chính saùch baùn haøng. - Kieåm tra chöû kyù treân leänh baùn haøng coù ñuùng laø cuûa ngöôøi ñöôïc uûy quyeàn khoâng? - Quan saùt vaø/hoaëc phoûng vaán vieäc phaân chia coâng vieäc. Quan saùt ngöôøi laäp leänh baùn haøng coù caên cöù vaøo ñôn ñaët haøng hay khoâng ?
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  • Fall '12
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