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NEW QUESTION: 1
조직의 채무 지불 기능은 불만족스러운 감사 보고서를 받은 후 내부 통제를 크게 개선했습니다.
기능에 대한 후속 감사를 계획 할 때, 사용 된 감사 및 샘플링 절차가 이전 감사에서 변경되지 않은 경우 어떤 수준의 탐지 위험이 예상됩니까?
A. 제어 위험이 낮기 때문에 탐지 위험이 낮습니다.
B. 제어 위험이 높기 때문에 탐지 위험이 낮습니다.
C. 제어 위험이 낮기 때문에 탐지 위험이 높습니다.
D. 제어 위험은 낮지만 탐지 위험은 변경되지 않습니다.
Answer: D
NEW QUESTION: 2
On June 1 of the current year, XYZ Company purchased British pounds for 10,000 euros. It also acquired land for 25,000 euros. At the end year or XYZ Company's fiscal year on December 31, the spot rate for the pound was 1.20 euros. The land had a value of 27,500 euros. XYZ Company records its nonmonetary items at historical cost. Which of the following is the correct presentation of this transaction on XYZ Company's balance sheet?
A. €10,000 €27,500
B. €12,000 €27,500
C. €10,000 €25,000
D. €12,000 €25,000
Answer: D
Explanation:
At the balance sheet date, monetary items are reported at the closing rate, which is often the spot rate on the balance sheet date. Nonmonetary items measured at historical cost reported at the rate on the transaction date. Thus, the pounds are reported at €12.0001.20
€/￡ x €10,000), and the land is reported at €25,000.
NEW QUESTION: 3
You are creating a Web gallery. Which option allows you to include your company name or a logo at the top of the page?
A. Title
B. File name
C. Identity plate
D. Caption
Answer: C