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[单选题]
管理当局对会计报表的下列认定中，审计人员通过分析存货周转率最有可能证实的是（）
A
a估价和分摊b权利和义务c存在或发生d表达和披露
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试题答案：
A
答案解释：
本题考查存货的分析性符合。
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下列选项中,被审计单位违反计价和分摊认定的是()
27、审计证据的充分性与适当性之间的内在关系为【 】
29、注册会计师判断审计证据是否充分，一般考虑的主要因素有 【 】
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