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为了证实被审计单位某月份关于销售收入的“存在或发生”认定或“完整性”认定,下列最有效的程序是()

A、汇总当月销售收入明细账的金额,与当月开出销售发票的金额相比较
B、汇总当月销售收入明细账的笔数,与当月开出销售发票的张数相比较
C、汇总当月销售发票的金额,与当月所开出发运凭证及商品价目表相核对
D、汇总当月销售收入明细账的销售数量,与当月开出发运单销售数量相比较
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正确答案:

D

答案解析:

暂无解析

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