作者trustrainbow (能把握的是现在...)
看板NDHU_ACC_7th
标题[公告] 审计期中考解答
时间Mon May 5 13:44:21 2008
选择题
1-5 ADBCB
6-10 CDAAD
11-15 BCABC
16-20 BDBAD
问答题
4.
1) e; 2) d; 3) c; 4) a; 5) f; 6) b
6.
1. Disclosures – Occurrence, Rights and obligations
2. Disclosures – Classification and understandability
3. Account balances - Existence
4. Account balances – Completeness, Valuation and allocation
5. Disclosures – Accuracy and valuation
6. Account balances – Valuation and allocation
7.
Inventory has significantly increased, especially when
compared to the industry average.At the same time, inventory turnover is
decreasing and is way below the industry average in 2002.The auditor should
be concerned about obsolescent or excess inventory and should do additional
testing to ensure the inventory is being valued properly by the client.
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