Question

Hercules

"In testing the existence assertion for an asset, an auditor ordinarily works from the __.
A) Financial statements to the potentially unrecorded items.
B) Potentially unrecorded items to the financial statements.
C) Accounting records to the supporting evidence.
D) Supporting evidence to the accounting records."

Answer 1

ishin

答案是Ｃ，這就是在考確認存在性應做逆查。