Topic:auditprocedures
　　Content:
　　simulation考了一道auditprocedure選擇，是關(guān)于testAR的各種assertion的
　　考點(diǎn)解析：
　　ARassertions:
　　Existence:confirmation,vouching(tosalesorder,shippingdocument,invoice),verifyauthorization
　　Completeness:tracing(fromsalesorder,shippingdocument,invoice)
　　Rightandobligation:inquiry(factoring),inspect(confirmationresponse,loanagreement,minutesofmeetings)
　　Accuracy:footingandcross-footing,recalculatebaddebtexpense,inspectauthorizationandapprovesofbaddebtwritten-off
　　SampleQuestion：
　　Confirmationismostlikelytobearelevantformofevidencewithregardtoassertionsaboutaccountsreceivablewhentheauditorhasconcernsaboutthereceivables’
　　A.Valuation.
　　B.Classification.
　　C.Existence.
　　D.Completeness.