【单选题】【消耗次数：1】
外围突破法的审计目的是（ ）。
①
总账
②
明细账
③
确定有疑点的收支项目是否发生
④
有疑点的收支项目的凭证
参考答案：
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相关题目
【单选题】
（单选）下列关于总账和明细账的表述中，正确的是（ ）
①
明细账根据明细分类科目设置
②
总账的余额不一定等于其所属明细账的余额的合计数
③
所有资产类总账的余额合计数应等于所有负债总账的余额合计数
④
现金日记账实质上就是现金的总账
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