题目内容
（请给出正确答案）
A、$3,000
B、$4,500
C、$6,600
D、$7,200
E、$9,000
简答题官方参考答案
（由简答题聘请的专业题库老师提供的解答）
更多“Chip, a single individual has two sales of stock during the current year. The first sa”相关的问题
A、contradicted them by saying, make
B、countered by saying, make for
C、opposed by saying, make up
D、have been lagged behind, slip off
Which of the following are valid responses to the fact that Mason’s contract with the police force is due for renewal? (1) Review Mason’s contracts with its other three customers to determine whether they contain a break clause, in order to determine the likelihood of losing any further contracts to other aircraft providers (2) Contact the police force directly and request confirmation as to whether the contract is to be renewed (3) Review the short-term and long-term funding facilities which are available to Mason (4) Review correspondence with the police force to determine the likelihood of the contract being renewed
A、1, 2 and 3
B、1, 2 and 4
C、1, 3 and 4
D、2, 3 and 4
Mason also holds around $2 million of aircraft spares which are included within inventory. Mason sells the aircraft spares to amateur flying associations. Aircraft spares which are not sold after three years are scrapped. Approximately a quarter of this value is made up of specialist equipment taken out of aircraft when it was replaced by newer or more advanced equipment. Such specialist equipment is transferred from non-current assets to inventory without adjustment, and continue to be recognised at amortised cost. Which of the following summarises the key audit concern arising from the matter described?
A、Accuracy, valuation and allocation of non-current assets
B、Completeness of non-current assets
C、Existence of inventory
D、Accuracy, valuation and allocation of inventory
BJM CO The following scenario relates to questions 11 – 15. You are an audit senior of YHT & Co and have worked on the external audit of BJM Co (BJM), an unlisted company, since your firm was appointed external auditor two years ago. BJM owns a chain of nine restaurants and is a successful company. BJM has always been subject to national hygiene regulations, especially in relation to the food preparation process. Non-compliance can result in a large fine or closure of the restaurant concerned. Despite running a successful company, BJM’s Board have often needed to be reminded of some fundamental principles and you often have to explain key concepts. Which of the following statements best defines the external audit?
A、The external audit is an exercise carried out by auditors in order to give an opinion on whether the financial statements of a company are fairly presented.
B、The external audit is an exercise carried out in order to give an opinion on the effectiveness of a company's internal control system.
C、The external audit is performed by management to identify areas of deficiency within a company and to make recommendations to mitigate those deficiencies.
D、The external audit provides negative assurance on the truth and fairness of a company's financial statements.
A、YHT & Co should actively prevent and detect non-compliance with the regulations.
B、YHT & Co should perform specific audit procedures to identify possible non-compliance.
C、YHT & Co should obtain sufficient appropriate audit evidence about BJM's compliance with the regulations as they have a direct effect on the financial statements.
D、YHT & Co does not have any responsibility as the hygiene regulations do not have a direct effect on the financial statements.
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