研究所、轉學考(插大)◆審計學題庫下載題庫

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.