【单选题】【消耗次数：1】
按照审计范围大小可将审计取证方法分为详查法和?
①
顺查法
②
正查法
③
抽查法
④
逆查法
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相关题目
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顺查法是指按照会计业务处理的先后顺序依次进行检查的方法，它的主要优点?
①
节省审计的时间和精力
②
有利于提高审计效率
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被审计单位规模较小
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被审计单位存在重大贪污盗窃和严重违反财经纪律的行为
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逆查法是指按照会计业务处理程序完全相反方向依次进行检查的方法，它的主要缺点?
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节省审计的时间和精力
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有利于提高审计效率
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不能进行全面取证
④
审查仔细而全面，很少有疏漏
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