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NEW QUESTION: 1
When an auditor believes there is substantial doubt about the ability of an entity to continue as a going
concern, all of the following should be included in the audit documentation, except:
A. The conditions that gave rise to the substantial doubt.
B. The effect of the auditor's conclusion on the auditor's report.
C. Management's conclusion regarding whether substantial doubt remains or is alleviated.
D. The auditor's conclusion about whether substantial doubt remains or is alleviated.
Answer: C
Explanation:
Explanation/Reference:
Explanation:
Choice "C" is correct. Whether substantial doubt remains or is alleviated is a judgment call made by the
auditor, and there is no requirement to document management's opinion on the matter.
Choices "A", "B", and "D" are incorrect. When an auditor believes there is substantial doubt about the
ability of an entity to continue as a going concern, the conditions that gave rise to the substantial doubt, the
auditor's conclusion about whether substantial doubt remains or is alleviated, and the effect of the auditor's
conclusion on the auditor's report should all be documented.
NEW QUESTION: 2
Which three are valid SQL keywords? (Choose three.)
A. WHERE
B. FROM
C. SELECT
D. WHAT
E. GET
Answer: A,B,C
Explanation:
Example: SELECT * FROM Customers WHERE Country='Mexico';
NEW QUESTION: 3
On 1 December 2009 Reon Co acquired a non-current asset at a cost of $318,000. The purchase was financed through a six year finance lease. Under the lease, an initial payment of $71,000 was made on 1 December 2009. Five further payments of $71,000 are required on 1 December each year, commencing 1 December 2010. Reon uses the sum of digits method to allocate interest to accounting periods.
How should the total lease liability be reported in the statement of financial position at 30 November 2010?
A. Current liability = $71,000, Non-current liability = $212,000
B. Current liability = $36,000, Non-current liability = $247,000
C. Current liability = $35,000, Non-current liability = $248,000
D. Current liability = $42,200, Non-current liability = $240,800
Answer: A