審計(jì)人員對(duì)庫(kù)存現(xiàn)金實(shí)施監(jiān)盤時(shí),下列做法中正確的有(?。?/span>
- A
出納員清點(diǎn)庫(kù)存現(xiàn)金以后審計(jì)人員填制“庫(kù)存現(xiàn)金盤點(diǎn)表”
- B
盡量安排在營(yíng)業(yè)開(kāi)始前或營(yíng)業(yè)結(jié)束后
- C
事先通知出納員做好準(zhǔn)備,以節(jié)約盤點(diǎn)時(shí)間
- D
在被審計(jì)單位有關(guān)領(lǐng)導(dǎo)或主管會(huì)計(jì)在場(chǎng)情況下,由出納員清點(diǎn)
- E
“庫(kù)存現(xiàn)金盤點(diǎn)表”由出納員、會(huì)計(jì)主管、審計(jì)人員共同簽字