試卷名稱:110年 - 110 國立政治大學_碩士班暨碩士在職專班招生考試_會計研究所/會計、稅務組:審計學#125294
年份:110年
科目:研究所、轉學考(插大)◆審計學
2. Which of the following is not a commonly used test of details of balances procedures for financial instruments accounts?
(A) Physical inspection of the securities or derivative contracts
(B) confirmation with the broker-dealer
(C) verify proper classification in the footnotes as level 1,2, or 3 fair value estimates
(D) Review minutes and loan agreements for any restrictions on cash.