According to Statement on Auditing Standards No.99, Consideration of Fraud in a Financial Statement Audit, which of the following is least likely to be a risk factor related to opportunities to commit
A. Significant related-party transactions.
B. High turnover among accounting and information systems personnel.
C. Aggressive or unrealistic profitability expectations from third parties.
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Taking an impairment charge due to a decrease in the value of a long-lived depreciable asset is least likely, in the period the impairment is recognized, to reduce a firms:
A. Net income.
B. Operating income.
C. Taxes payable.
The post-audit is used to:
A. Improve cash flow forecasts and stimulate management to improve operations and bring results into line with forecasts.
B. Improves cash flow forecasts and eliminates potentially profitable but risky projects.
C. Stimulate management to improve operations,bring results into line with forecasts,and eliminate potentially profitable but risky projects.
A decrease in a firms inventory turnover ratio is most likely to result from:
A write-down of inventory.
B. Goods in inventory becoming obsolete.
C. Decreasing purchases in a period of stable sales.
Which of the following actions is least likely to immediately increase earnings？
A. Selling more inventory than is purchased or produced.
B. Lowering the salvage value of depreciable assets.
C. Recognizing revenue before fulfilling all the terms of a sale.
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