新用户扫码下载
扫码下载APP
及时接收最新考试资讯及
备考信息
2016年美国CPA模拟试题：Auditing（2）
为了帮助广大美国CPA考生更好地备考、应试，网校特别为您准备了美国CPA考试练习题，希望对您有所帮助！
Which of the following characteristics most likely would be indicative of check kiting？
a. High turnover of employees who have access to cash.
b. Many large checks that are recorded on Mondays.
c. Low average balance compared to high level of deposits.
d. Frequent ATM checking account withdrawals.
答案：C
Explanation
Choice “c” is correct. Kiting occurs when a check drawn on one bank is deposited in another bank and no record is made of the disbursement in the balance of the first bank. Frequent kiting may result in a high level of deposits coupled with a low average balance.
Choice “a” is incorrect. High turnover of employees who have access to cash may be normal in certain industries， or it may be indicative of poor hiring policies， but it would not be indicative of check kiting.
Choice “b” is incorrect. More checks may arrive on Mondays simply because Monday's mail includes the mail from over the weekend. This characteristic is not particularly indicative of check kiting.
Choice “d” is incorrect. Frequent ATM checking account withdrawals indicate a frequent need for cash， but this situation is not particularly indicative of check kiting.
【我要纠错】 责任编辑：小莹子
新用户扫码下载
京公网安备 11010802044457号