Which of the following likely indicate a limitation on the scope?
A: The inappropriateness of selected accounting policies
B: The timing of the auditor's appointment prevents the observation of the physical inventory count
C: Management prevents the auditor from requesting external confirmation of specific account balances
D: Accounting records destroyed
A: The inappropriateness of selected accounting policies
B: The timing of the auditor's appointment prevents the observation of the physical inventory count
C: Management prevents the auditor from requesting external confirmation of specific account balances
D: Accounting records destroyed
举一反三
- Evolution of Accounting Accounting is thousands of years old; the earliest accounting records, which split of accounting systems for internal (i. e. management accounting) and external ( i. e. financial accounting) purposes, and subsequently also in accounting and disclosure regulations and a growing need for independent attestation of external
- Which TWO of the following statements regarding management accounting are correct? A: Management accounting tends to focus on the needs of external stakeholders. B: Management accounting information can be presented in any format. C: The main purpose of management accounting is to produce the statutory financial statements for the entity. D: Management accounting is carried out at the discretion of management.
- 中国大学MOOC: The following statements relate to financial accounting or to cost and management accounting: (i) The main users of financial accounting information are external to an organisation. (ii) Cost accounting is part of financial accounting and establishes costs incurred by an organisation. (iii) Management accounting is used to aid planning, control and decision making. Which of the statements are correct?
- 中国大学MOOC: Which of the following would be a change in accounting policy in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors?
- Which of the following would be treated under IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors as a change of accounting policy? A: A change in valuation of inventory from a weighted average to a FIFO basis B: A change of depreciation method from straight line to reducing balance C: Adoption of the revaluation model for non-current assets previously held at cost D: Capitalisation of borrowing costs which have arisen for the first time