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NEW QUESTION: 1
A. Option E
B. Option C
C. Option B
D. Option D
E. Option A
Answer: C
NEW QUESTION: 2
次の単語のどれが、レコード内の値に対して提供された基準に基づいてSELECT SQLクエリから返されるレコードを制限するために使用されますか。
A. ケース
B. IF
C. から
D. どこに
Answer: D
NEW QUESTION: 3
In auditing long-term bonds payable, an auditor most likely would:
A. Perform analytical procedures on the bond premium and discount accounts.
B. Compare interest expense with the bond payable amount for reasonableness.
C. Examine documentation of assets purchased with bond proceeds for liens.
D. Confirm the existence of individual bondholders at year-end.
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. Comparing interest expense with the bond payable amount for reasonableness
provides evidence that all interest expense was included and that the outstanding balance of the bonds
payable is reasonable, as well as providing limited evidence concerning the amortization of bond discounts
or premiums.
Choice "A" is incorrect. The auditor would recalculate bond premiums and discounts, rather than use an
analytical procedure.
Choice "B" is incorrect. The auditor would normally examine documentation of the bond instruments rather
than of assets purchased to determine the existence of any liens on the assets.
Choice "D" is incorrect. The auditor would confirm the outstanding bonds payable balance, not the
existence of individual bondholders.
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