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試卷:107年 - 107 東吳大學_碩士班招生考試_會計學系:審計學#111193 | 科目:研究所、轉學考(插大)◆審計學

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試卷名稱:107年 - 107 東吳大學_碩士班招生考試_會計學系:審計學#111193

年份:107年

科目:研究所、轉學考(插大)◆審計學

10. Which of the following procedures would a CPA most likely perform in the planning phase of a financial statement audit?
(A)make inquiries of the client's lawyer concerning pending litigation.
(B)perform cutoff tests of cash receipts and disbursements.
(C) compare financial information with nonfinancial operating data.
(D)recalculate the prior year's accruals and deferrals.
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