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Je vais ______ le marchand de journaux.
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Cannavaro.com is a website design company whose year-end was 31 December 20X4. The audit is almost complete and the financial statements are due to be signed shortly. Profit before tax for the year is $3.8 million and revenue is $11.2 million. The company has only required an audit for the last two years and the board of directors has asked your firm to provide more detail in relation to the form and content of the auditor’s report. During the audit it has come to light that a key customer, Pirlo Co, with a receivables balance at the year-end of $285,000, has just notified Cannavaro.com that they are experiencing cash flow difficulties and so are unable to make any payments for the foreseeable future. The finance director has notified the audit team that he will write this balance off as an irrecoverable debt in the 20X5 financial statements. The audit assistant assigned to the audit of Cannavaro.com wants a better understanding of the effect subsequent events have on the audit and has made the following statements: (1) All material subsequent events require the numbers in the financial statements to be adjusted (2) A non-adjusting event is a subsequent event for which NO amendments to the current year financial statements are required (3) The auditor’s responsibilities for subsequent events which occur prior to the audit report being signed are different from their responsibilities after the audit report has been issued (4) The auditor should request a written representation confirming that all relevant subsequent events have been disclosed Which of the statements above in relation to subsequent events are true?
A、1 and 3
B、2, 3 and 4
C、1, 2 and 4
D、3 and 4
A、Revenues that have been earned and received in cash.
B、Revenues that have been earned but not yet collected in cash.
C、Liabilities created when a customer pays in advance for products or services before the revenue is earned.
D、Recorded as an asset in the accounting records.
E、Increases to owners' capital
A、-62.93 bps
B、-20.75 bps
C、361.88 bps
D、空
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