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提问人：网友zytkhr1 发布时间：2022-01-07
[主观题]

Financial statements represent transactions in words and numbers. To be useful, financ

ial information must represent faithfully these transactions in terms of how they are reported.

Which of the following accounting treatments would be an example of faithful representation？

A、Charging the rental payments for an item of plant to the statement of profit or loss where the rental agreement meets the criteria for a lease

B、Including a convertible loan note in equity on the basis that the holders are likely to choose the equity option on conversion

C、Treating redeemable preference shares as part of equity in the statement of financial position

D、Derecognising factored trade receivables sold without recourse to the seller

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更多“Financial statements represent transactions in words and numbers. To be useful, financ”相关的问题
第1题
A basic objective of a CPA firm is to provide professional services that conform with professional standards. Reasonable assurance of achieving this basic objective is provided through:

A、compliance with generally accepted reporting standards

B、a system of quality control

C、a system of peer review

D、continuing professional education

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第2题
which of the following is not explicitly included in a standard report for a nonpublic company?

A、The CPA's opinion that the financial statements comply with generally accepted accounting principles.

B、That generally accepted auditing standards were followed during the audit.

C、That internal control of the client was satisfactory.

D、An identification of the financial statements audited.

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第3题
which of the following is not included in an integrated audit report on the financial statements of a public company?

A、The report states that the audit was performed in accordance with AICPA standards

B、The report indicates that the financial statements are the responsibility of management.

C、The report indicates that the auditors have also audited the effectiveness of the company's internal control.

D、The report is singed in the name of the CPA firm.

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第4题
which is the the responsibility of auditor?

A、obtaining reasonable assurance about whether the financial statements as a whole are free from material misstatements.

B、preparing the financial statements.

C、designing the internal control.

D、detecting the fraud.

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第5题
The elements of quality control include?

A、relevant ethical requirements

B、acceptance and continuance of client relationships

C、human resources

D、monitoring

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第6题
Key audit matters are those matters, in auditors' judgments, are of most significance in audit of financial statements.
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第7题
AICPA issues standards applicable only to nonpublic accounting and auditing engagements.
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第8题
The unqualified audit report should begin with "CPA's Report" at the top.
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第9题
The audit report indicates that management is responsible for the ( ) of the financial statements.
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第10题
ABC Company is audited by the Phoenix office of Willingham CPAs. Which of the following individuals would be least likely to be considered a "covered member" by the independence standard?

A、Staff assistant on the audit

B、An audit partner in the Eloi office

C、A tax partner in Phoenix who performs no attest services for ABC Company or for any other clients.

D、The partner in charge of Willingham CPAs (she does no work on the ABC Company Audit)

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