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As part of their year-end audit of cash at bank, the auditors asked Sear & son's personnel to prepare a standard bank confirmation request for a bank account which had been closed during the year. After the request had been signed by the client's chief accountant it was posted by his secretary. What is the major flaw in this audit procedure? A. Requesting confirmation of an account which was closed before the year end. B. The request was posted by the chief accountant's secretary. C. The request was not signed by a company director. D. The request was not signed by the auditors. |