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Which one of the following would not be considered an internal control structure policy or procedure relevant to a financial statement audit? A. Maintenance of control over unused checks. B. Periodic reconciliation of perpetual inventory records to the general ledger control account. C. Comparison of physical inventory counts to perpetual inventory records. D. Timely reporting and review of quality control results.

Which one of the following would not be considered an internal control structure policy or procedure relevant to a financial statement audit?
A、 Maintenance of control over unused checks.
B、 Periodic reconciliation of perpetual inventory records to the general ledger control account.
C、 Comparison of physical inventory counts to perpetual inventory records.
D、 Timely reporting and review of quality control results.

发布时间:2024-06-01 21:38:30
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