Cima how2pass f1 Exam Lab Questions by Angus q106 vce pdf

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Exam Name:	Financial Reporting
Exam Code:	F1 Dumps
Vendor:	CIMA	Certification:	CIMA Operational
Questions:	248 Q&A's	Shared By:	angus

Question 40

Which THREE of the following must an auditor consider in order to form an opinion on the truth and fairness of an entity's financial statements?

Options:

Whether the entity has kept proper accounting records.

Whether the entity has complied with the relevant legislator requirements in respect of the necessary disclosures.

Whether all the information and explanations necessary for the purposes of the audit have been received.

Whether every transaction that underpins the financial statements has been correctly recorded.

Whether the entity has been exposed to any fraud.

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Question 41

Which of the following is NOT a source of short-term finance?

Options:

Increase in trade receivables

Increase in trade payables

Debt factoring

Increase in a bank overdraft

Discussion

Question 42

For an incorporated business, the taxation of trading income is a form of direct taxation which is based on:

Options:

business profits where the tax is paid by the shareholders to the tax authorities.