掃碼下載APP
及時接收最新考試資訊及
備考信息
Which of the following procedures would an auditor most likely perform in obtaining evidence about subsequent events?
a. Inquire about payroll checks that were recorded before the year-end but cashed after the year-end.
b. Examine changes in the quoted market prices of investments purchased since the year-end.
c. Apply analytical procedures to the details of the balance sheet accounts that were tested at interim dates.
d. Compare the latest available interim financial information with the financial statements being reported upon.
【答案解析】D
Choice "d" is correct. In obtaining evidence about subsequent events, the auditor should examine the latest available interim financial information, and compare them with the financial statements under audit.
Choice "b" is incorrect. Changes in quoted market prices subsequent to year-end are to be expected, and would not provide information about subsequent events.
Choice "c" is incorrect. Applying analytical procedures to the details of the balance sheet accounts that were tested at interim dates is part of testing the year-end financial statements, not part of obtaining evidence about subsequent events.
Choice "a" is incorrect. Payroll checks that are recorded before year-end are not subsequent events, even if they are not cashed until after year-end.
Copyright © 2000 - www.electedteal.com All Rights Reserved. 北京正保會計科技有限公司 版權所有
京B2-20200959 京ICP備20012371號-7 出版物經營許可證 京公網安備 11010802044457號
套餐D大額券
¥
去使用 主站蜘蛛池模板: 久久三级视频 | 亚洲视频精品在线 | 欧美在线色| 色综合天天综合网国产成人网 | 国产一区二区在线视频观看 | 北京一级毛片 | 爱情岛论坛亚洲线路一 | 欧美一级毛片免费的视频 | 国产精品久久久久久久久免费软件 | 日韩在线观看精品 | 欧美一级毛片免费网站 | 91一区二区在线观看 | 国产精品久久久久久久久久久免费看 | 国产精品一区一区三区 | 亚洲精品高潮呻吟久久av | 黄色电影免费看 | 欧美日韩电影在线观看 | 国产网站在线 | 粉嫩av网站 | 国产麻豆| 日韩精品 | 精品国产髙清在线看国产毛片 | 精品国产乱码久久久久久闺蜜 | 国产一区二区三区精品毛片 | 亚洲精品综合在线观看 | 日本xxxxwwww | 午夜精品久久久久久久久 | 久久窝窝 | 噢美一级片 | 男女免费观看在线爽爽爽视频 | 国产精品18久久久久久久久久久久 | 三级精品视频 | 91精品一区二区三区久久久久久 | 成人性生交大片免费网站 | 性欧美xxxx | 久久精品久久久久电影 | 疯狂欧洲av久久成人av电影 | 久久精品91 | 黑人一区二区 | 色综合网在线观看 | 日日夜夜爽 |