If an auditor finds that a companys financial statements have made a specific exception to applicable accounting principles, she is most likely to issue a:
A. Dissenting opinion.
B. Cautionary note.
C. Qualified opinion.
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Which of the following transactions would most likely be reported below income from continuing operations, net of tax？
A. Gain or loss from the sale of equipment used in a firms manufacturing operation.
B. A change from the accelerated method of depreciation to the straight-line method.
C. The operating income of a physically and operationally distinct division that is currently for sale,hut not yet sold.
Which of the following organizations is least likely involved with enforcing compliance with financial reporting standards？
A. Financial Services Authority（FSA）.
B. Securities and Exchange Commission（SEC）.
C. International Accounting Standards Board（IASB）.
International Accounting Standard （IAS） No.1 least likely requires which of the following？
A. Neither assets and liabilities,nor income and expenses,may be offset unless required or permitted by a financial reporting standard.
B. Audited financial statements and disclosures,along with updated information about the firm and its management,must be filed at least quarterly.
C. Fair presentation of financial statements means faithfully representing the firms events and transactions according to the financial reporting standards.
Under U.S. GAAP, interest paid would be classified as:
A. Operating cash flow.
B. Financing cash flow.
C. No cash flow impact.
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