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USCPA每日一练之AUD【2015-9-1】

高顿网校2015-09-01 09:10Lynn.yu
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　　When performing a review of a nonpublic company, which is least likely to be included in accountant inquiries of management members with responsibility for financial and accounting matters?

　　A. Significant journal entries and other adjustments.

　　B. Unusual or complex situations affecting the financial statements.

　　C. Communications with related parties.

　　D. Subsequent events.

　　Answer:C

　　C is corrent because a review does not ordinarily include communications with related parties.

　　A is incorrect because a review includes inquiries on significant journal entries and other adjustments.

　　B is incorrect because a review includes inquiries on unusual or complex situations affecting the financial statements.

　　D is incorrect because a review includes inquiries on subsequent events.

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上一篇：USCPA每日一练之REG【2015-8-31】
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