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The Client May Use a Variety of Methods to Overstate

Question 60

Multiple Choice

The client may use a variety of methods to overstate investment securities and cash.These include


A) companies may manipulate the particular securities in the holding security account and the available for sale account to overstate unrealized gains from trading securities and to increase income
B) companies may manipulate the particular securities in the trading security account and the available for sale account to overstate realized gains from holding securities and to increase income
C) misstating the amount of cash by manipulating the adjustments done to the year-end bank reconciliation
D) companies may manipulate the particular securities in the trading security account and the available for sale account to overstate unrealized gains from holding securities and to increase income
E) misstating the amount of cash by manipulating the adjustments done to the year-end account reconciliation
F) both A and B
G) both C and D
H) both D and E

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