An entity has a large and active investment portfolio that is kept in a bank safe-deposit box. If the auditor is unable to examine and count the securities at the balance sheet date but will examine and count the securities shortly thereafter, the auditor most likely will

A. Request that the bank confirm to the auditor the contents of the safe-deposit box at the balance sheet date.

B. Examine supporting evidence for transactions occurring during the year.

C. Count the securities at a subsequent date and confirm with the bank whether securities were added or removed since the balance sheet date.

D. Request that the entity have the bank seal the safe-deposit box until the auditor can count the securities at a subsequent date.


D. Request that the entity have the bank seal the safe-deposit box until the auditor can count the securities at a subsequent date.

Business

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The market for new securities is known as:

A. the closed market. B. the primary market. C. the secondary market. D. the open market.

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Which of the following channel functions of wholesalers is demonstrated when a buyer receives quicker delivery because wholesalers are located closer than are producers?

A) buying and assortment building B) financing C) transportation D) risk bearing E) warehousing

Business

Outsourcing may be a way for the firm to avoid operating with a labor union.

Answer the following statement true (T) or false (F)

Business

Which of the following is considered a use of cash in a cash flow statement?

A. Increase in accrued wages B. Increase in common stock C. Decrease in accounts receivable D. Decrease in inventory E. Increase in fixed assets

Business