试题与答案

检查货币资金部分不相容职务划分情况时，审查内容包括（） A.抽查收付款凭证上有无审批

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题型：多项选择题

题目：

检查货币资金部分不相容职务划分情况时，审查内容包括（）

A.抽查收付款凭证上有无审批授权人的签章

B.抽查银行存款调节表，检查编制人签章是否为出纳员以外人员

C.抽查现金及银行存款日记账与相应的记账凭证，检查是否由会计人员编制并审核记账凭证

D.支票的保管和登记及印章的保管是否分别由两人负责

E.各项货币资金的收付程序有无明确的制度规定

答案：

参考答案：B, C, D

解析：AE不属于不相容职务的相关审查。

考点：审计师考试企业财务审计企业财务审计题库
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