The People's Republic of China Labor Law of 1995 resulted in which of the following?
A) shift to state-owned enterprises
B) collective contracts
C) state controlled benefits
D) break from "iron rice bowl" employment
Answer: D
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As the amount of misstatements that the auditor believes to be material increases, the auditor is more likely to
A. Change to a larger sample size. B. Use a more effective procedure. C. Direct tests toward independent parties outside the entity. D. Perform tests at interim dates.
DressUp! is a clothing retailer specializing in costumery. The financial forecast for a year is shown in the table above. All figures are in thousands of dollars. During which of the following months does the firm have surplus cash?
Month J F M A M J J A S O N D Net Income 8 5 6 6 6 6 6 6 6 42 20 7 Depreciation 2 2 1 2 2 1 2 2 2 2 2 2 Capital Expenditures 1 0 0 1 2 1 2 4 5 2 0 0 Accounts Receivable 16 2 3 2 1 1 2 1 3 18 22 12 Inventory 3 2 2 2 2 2 3 4 8 16 5 2 Accounts Payable 3 3 3 3 3 3 3 3 3 3 3 3 A) April B) June C) September D) October