问题如下:
Which of the following is least likely to be a warning flag in credit analysis?
选项:
A.A history of fraud or malfeasance.
B.Recognizing revenue prematurely.
C.Changing auditors infrequently.
解释:
C is correct.
Any history of fraud or malfeasance is a major warning flag to credit analysts. Recognizing revenue prematurely is an use of aggressive accounting policies, which is a potential warning flag in credit analysis.
讲课的时候老师也说了频繁更换审计师是迹象啊?