A-A+
Which one of the following provides the best d
问题详情
Which one of the following provides the best definition of an "audit trail"?______.
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请帮忙给出正确答案和分析,谢谢!
参考答案
正确答案:D
解析:答案为D项。sourcedocument“原始凭证,原始单据”。audittrail“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。