掃碼下載APP
及時接收最新考試資訊及
備考信息
Which of the following comparisons would an auditor most likely make in evaluating an entity's costs and expenses?
a. The current year's accounts receivable with the prior year's accounts receivable.
b. The current year's payroll expense with the prior year's payroll expense.
c. The budgeted current year's sales with the prior year's sales.
d. The budgeted current year's warranty expense with the current year's contingent liabilities.
答案:B
Explanation
Choice "b" is correct. The most likely analytical review procedure involving costs and expenses would be to compare the current year's payroll expense (average amount per employee) to the prior year, taking into consideration an average increase in wage rates. This is a very effective technique in auditing payroll expense.
Choice "a" is incorrect. Comparing the current year's accounts receivable balance with the prior year provides little evidence because accounts receivable may fluctuate based on timing of cash payments, which is unpredictable.
Choice "c" is incorrect. Comparing the budgeted current year's sales with the prior year's sales provides evidence regarding the reasonableness of the current year sales budget, but does not provide evidence about costs and expenses.
Choice "d" is incorrect. The current year's budgeted warranty expense would likely be compared to the current year's actual warranty expense, not to all of the contingent liabilities for the year.
思維導(dǎo)圖
學(xué)習(xí)計劃
科目特點
報考指南
歷年樣卷
財會英語
安卓版本:8.8.0 蘋果版本:8.8.0
開發(fā)者:北京正保會計科技有限公司
應(yīng)用涉及權(quán)限:查看權(quán)限>
APP隱私政策:查看政策>
HD版本上線:點擊下載>
官方公眾號
微信掃一掃
官方視頻號
微信掃一掃
官方抖音號
抖音掃一掃
Copyright © 2000 - m.electedteal.com All Rights Reserved. 北京正保會計科技有限公司 版權(quán)所有
京B2-20200959 京ICP備20012371號-7 出版物經(jīng)營許可證 京公網(wǎng)安備 11010802044457號
套餐D大額券
¥
去使用 主站蜘蛛池模板: 欧美日韩一区二 | 欧美精品在线观看 | 欧美不卡一区二区 | www久久久 | 亚洲国产精品久久久久久 | 91久久精品一区二区二区 | 久久精品观看 | 91人人视频在线观看 | 97秋霞影院 | 欧美国产综合视频 | 国产视频黄色 | 精品国产不卡一区二区三区 | 久久高清 | 99免费视频 | 能看的av| 日本综合视频 | 爱爱小视频日本 | 精品国产91 | 99小视频| 久久久久久久久久影视 | 国产精品成人在线 | 日韩中文字幕一区二区 | 久久电影国产免费久久电影 | 欧美日韩在线一区 | 夜夜福利 | 亚洲电影免费观看 | 国产精品久久久一区二区 | 国产精品伊人 | 99久久精品国产一区二区三区 | 色94色欧美sute亚洲线路一久 | 亚洲视频精品在线 | 91精品国产综合久久国产大片 | 亚州av乱码久久精品蜜桃 | 最近更新2019中文在线视频 | 日韩激情网 | 久久综合九色 | 欧美高清在线 | 免费在线观看黄色网 | 综合视频一区 | 97精品视频在线播放 | 夜夜摸夜夜操 |