Which of the following procedures is UNLIKELY to provide useful evidence concerningcontingent liabilities?
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .公允价值，是指市场参与者在计量日发生的公平交易中，出售一项资产所能收到或者转移一项负债所需支付的价格。（ ）
Y 对 N 错
2 .平衡计分卡以（ ）为导向，寻找能够驱动战略成功的关键成功因素，建立与之密切联系的指标体系来衡量战略实施过程，并采取必要的修改以维持战略的持续成功。
A 财务报表 B 公司战略 C 财务预算 D 公司决策
3 .EVA指标体系的缺点主要体现在（ ）。
A 资本成本确定方法众多，难以统一 B 减少会计调整主观判断的影响 C 无法解释企业内在的成长性机会 D 对管理者的考核与评价可能会有偏差
4 .内部结算价格的计价结算并不真正动用企业货币资金，而是一种观念上的货币结算，是一种资金限额指标的结算。（ ）
Y 对 N 错
5 .行政事业单位内部控制的目标包括（ ）。
A 合法性 B 安全性 C 可靠性 D 效率性
7 .During the course of their interim audit of a company, the auditors establish that purchasesmay be understated because goods received at the end of one month are often not invoiced bysuppliers until the following month.Which of the following audit procedures is most likely to assist in establish the extent ofany understatement of payables at the year end resulting from this problem?
A A payables confirmation at the end of the financial year with following up ofunsatisfactory replies B A detailed year-end inventory count in those areas where cut-off inadequacies aresuspected C Comparing goods received notes for the last few days of the financial year with thepurchase ledger reco...
8 .Which of the following documents would NOT assist the auditor in his audit ofunrecorded liabilities at a year end?
A Unpaid purchase invoices B Goods receipt records C Purchase invoices received after the year end
9 .In accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets there arefour elements to the accounting treatment of provisions, contingent liabilities and contingentassets:(1) Remote(2) Possible(3) Probable(4) Virtually certainWhich of the following relates to the situation where only a disclosure is required?
A 1 only B 4 only C 2 and 3 only D 1 and 4 only
10 .Which of the following tests of details would be most effective in determining whetheraccounts payable have been misstated?
A Examining recorded purchase returns that appear too low B Examining suppliers’ statements for amounts not included in purchases C Searching for goods returned by customers that were not recorded as returns D Reviewing bank transfers recorded as cash received from customers
