美國CPA模擬試題：Audit Evidence 審計證據（5）

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來源: 正保會計網校編輯： 2015/04/08 13:55:14　字體：大小

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Which of the following sets of information does an auditor usually confirm on one form?

a. Accounts receivable and accrued interest receivable.

b. Accounts payable and purchase commitments.

c. Cash in bank and collateral for loans.

d. Inventory on consignment and contingent liabilities.

Explanation

Choice "c" is correct. The standard AICPA bank confirmation form includes spaces for the bank to confirm both cash balances on deposit at the bank and collateral pledged on loans originating from the bank.

Choice "b" is incorrect. Purchase commitments are not typically confirmed on an accounts payable confirmation request.

Choice "d" is incorrect. Contingent liabilities (confirmed in a letter of inquiry to the client's attorney or bank) and inventory on consignment (confirmed with the consignee) are not confirmed together.

Choice "a" is incorrect. Accrued interest receivable (usually on investments held by a trust company) is not typically confirmed along with trade accounts receivable.

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