A向为经批准的供应商付款；
B对未经批准的采购业务付款；
C对于分批送货多付货款；
D耽误采购的记账时间。
Directions: For this part, you are allowed thirty minutes to write a passage to state your views on the topic: health and diet. You should write at least 80 words and base your writing on the outline below： it is necessary to keep a balanced diet should it is important to do regular exercises it is essential to keep in good spirits / in a positive mood renew our spirits and release our stress. Be bound to keep healthy How to Keep Healthy
A被审计单位的现金日记账中有一个附有供应商发票的凭单包
B在审计师直接从银行取得的银行对账单中，有一笔交给供应商的注销支票，并有发票可查
C显示对发票付款的应付账款明细账
D印有“已付款”字样的供应商原始发票，并有发票号可查
A不需要增加控制措施。
B需要增加控制措施，应该有由内部审计人员进行监管。
C部门的秘书负责根据作业经理所作的备忘录，将所有信息输入系统。
D在关闭信息输入系统后，应由该区域检查团的ESH职员进行复查，以核实关闭信息。
