問題詳情
21 政府審計之職權，依其性質分為事前審計、事後審計及稽查三種。下列何者非屬「事後審計」？
(A)各機關會計報告連同收支憑證之送審
(B)各機關年度決算之審核
(C)公庫支出付款或轉帳前之簽核
(D)審計人員將審核結果由該管審計機關決定
(A)各機關會計報告連同收支憑證之送審
(B)各機關年度決算之審核
(C)公庫支出付款或轉帳前之簽核
(D)審計人員將審核結果由該管審計機關決定
參考答案
答案：C
難度：簡單0.777778
統計：A(0),B(1),C(7),D(0),E(0)
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