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[单选题]

An auditor is performing a credit analysis of customers with balances over 60 days due. She is most likely obtaining evidence for which audit related objective?

A.realizable value

B.existence

C.completeness

D.occurrence

提问人:网友nzp9zqv7 发布时间:2022-01-07
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更多“An auditor is performing a cre…”相关的问题
第1题
An organization cash book has an opening balance of $485 credit. The following transactions then took place: Cash sales $1450, including sales tax of $150 Receipts from customers of $2400 Payments to payables of $1800 less 5 percent cash discount Dishonored cheques from customers amounting to $250 The closing balance in the cash book should be:
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第2题
阅读下面的句子,根据文章内容进行判断,正确写“T”错误写“F”

Accounting errors will happen from time to time, but many common accounting mistakes can be avoided with proper planning and preparation. Here are the top seven accounting mistakes that should be paid more attention to.

(1 )Not knowing your true cash balance: Due to things like automatic payments and bank charges, money that appears in your cash drawer and your checking account may already be spent.

(2)Mistaking profits for cash: When you have a lot of credit sales, your company can post big profits without seeing any cash.

(3)Paying bills too soon: If your vendors give you thirty days to pay them, take it. Unless you get a discount for paying early, paying your bills only when they’re due improves your company’s cash flow.

(4)Avoiding book -keeping tasks: Not recording and posting transactions regularly leaves you with a mountain of book-keeping to deal with in the end.

(5)Paying accidental dividends: Every time a corporation owner takes money out of his business, it counts as a dividend. That can lead to a bigger personal income-tax bill.

(6)Not keeping personal finances separate from business: Mixing up business and personal money can cause bookkeeping and legal problems.

(7)Setting prices too low: Know your costs before you set product or service prices, or you run the risk of losing money on every sale. A simple break-even analysis can help you set prices at a profitable level.

() 21. Accounting mistakes cannot be avoided.

() 22. With a lot of credit sales, your company may have no cash at hand.

() 23. It is recommended not to pay bills too soon.

() 24. Business money and personal money can be mixed up.

() 25. Try your best to know your costs before you set product or service prices.

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第3题
capital expenditure
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第4题
听录音填写句子。 Il est heures moins dix.
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第5题
The list of all accounts with their balances is the
A.balancesheet.

B.journal.

C.trialbalance

D.chartofaccounts.

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第6题
Besides, the differences in tastes, preferences and consumption patterns cause a nation to import the same item from other nations even if it has enough of a particular item to meet its needs.
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第7题
Audit procedures designed to uncover credit sales made after the client's fiscal year-end that relate to the current year being audited provide evidence for which of the following audit objectives?

A、realizable value

B、accuracy

C、cutoff

D、existence

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第8题
Which of the following audit procedures would normally be included in the audit plan when auditing the allowance for doubtful accounts?

A、Send positive confirmations.

B、Inquire of the client's credit manager.

C、Send negative confirmations.

D、Examine sales invoices.

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第9题
Most tests of accounts receivable are based on what schedule, file, or listing?

A、sales master file

B、aged accounts receivable trial balance

C、accounts receivable master file

D、accounts receivable general ledger account

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第10题
The positive (as opposed to the negative) form of receivables confirmation may be preferred when

A、internal control surrounding accounts receivable is considered to be effective.

B、there is reason to believe that a substantial number of accounts may be in dispute.

C、a large number of small balances are involved.

D、the auditor believes that the recipients of the confirmations will give the requests adequate consideration.

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