题目内容

Which of the following statements least accurately describes a role of financial statement analysis？

A. Use the information in financial statements to make economic decisions.
B. Provide reasonable assurance that the financial statements are free of material errors.
C. Evaluate an entitys financial position and past performance to form opinions about its future ability to earn profits and generate cash flow.

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With regard to the Ricardian and Heckscher-Ohlin models of international trade, the amount of capital relative to labor within a country is a factor in:

A. Both of these models.
B. Neither of these models.
C. Only one of these models.

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Which of the following statements about the FASB conceptual framework, as compared the IASB connectional framework, is most accurate？

A. The FASB framework allows for upward revaluations of tangible,long-lived assets.
B. The FASB framework and IASB framework are now fully converged.
C. The FASB framework lists revenue,expenses,gains,losses,and comprehensive income related to financial performance.

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An auditor needs to review all of a companys transactions that took place between August 15 and August 17 of the current year. To find this information, she would most likely consult the companys:

A. General ledger.
B. General journal.
C. Financial statements.

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Information about accounting estimates, assumptions, and methods chosen for reporting is most likely found in:

A. The auditors opinion.
B. Financial statement notes.
C. Managements Discussion and Analysis.

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