ACCA AA题目分享the balance owing to Carnation Co?
发表时间：2025-04-27
ACCA AA题目分享
Which of the following audit procedures should be carried out to confirm the balance owing to Carnation Co?
(1) Review post year end credit notes for evidence of acceptance of return
(2) Inspect pre year end goods returned note in respect of the items sent back to the supplier
(3) Inspect post year end cash book for evidence that the amount has been settled
A 1,2 and 3
B 1 and 3 only
C 1 and 2 only
D 2 and 3 only
解析：
C
The correct answer is: 1 and 2 only
To confirm the balance with Carnation Co, the auditor must determine if the liability exists for the disputed items at the year end by reviewing pre year end goods returned notes and post year end credit notes to verify that the goods have been returned and the order cancelled by the supplier.
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