為確定應(yīng)收賬款的可實(shí)現(xiàn)價(jià)值,審計(jì)人員應(yīng)實(shí)施的審計(jì)程序是(?。?/span>
- A
將應(yīng)收賬款明細(xì)表與應(yīng)收賬款總賬、明細(xì)賬進(jìn)行核對
- B
將應(yīng)收賬款總賬余額與財(cái)務(wù)報(bào)表中應(yīng)收賬款余額進(jìn)行核對
- C
取得或編制應(yīng)收賬款賬齡分析表
- D
抽取應(yīng)收賬款明細(xì)賬個(gè)別記錄,追查至有關(guān)原始憑證