試題詳解

8.Which of the following information that comes to an auditor's attention most likely would raise a question about the occurrence of noncompliance with laws and regulations?
(A) The presence of several difficult-to-audit transactions affecting expense accounts.
(B) The exchange of property for a similar property in a nonmonetary transaction.
(C) The failure to develop adequate procedures that detect unauthorized purchases.
(D) The discovery of unexplained payments made to government agencies.