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2016年美国CPA模拟试题：Auditing（4）
为了帮助广大美国CPA考生更好地备考、应试，网校特别为您准备了美国CPA考试练习题，希望对您有所帮助！
In testing controls over cash disbursements， an auditor most likely would determine that the person who signs checks also：
a. Returns the checks to accounts payable.
b. Is responsible for mailing the checks.
c. Reviews the monthly bank reconciliation.
d. Is denied access to the supporting documents.
答案：B
Explanation
Choice “b” is correct. Once signed， the check should be mailed to the payee by the check signer or an employee operating under the supervision of the check signer to prevent defalcations of checks. Generally this occurs in the treasurer's department.
Choice “c” is incorrect. The check signer would not normally review bank reconciliations.
Choice “a” is incorrect. Accounts payable personnel should not have custody of signed checks since this would constitute a lack of segregation of duties between recording and custody.
Choice “d” is incorrect. The check signer should have access to supporting documentation so that it can be reviewed before the check is signed.
【我要纠错】 责任编辑：小莹子
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