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Exam Code: IIA-CIA-Part2
Exam Name: Practice of Internal Auditing
Vendor: IIA

60 Questions & Answers
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NEW QUESTION: 1



Answer:
Explanation:


NEW QUESTION: 2

A. Option B
B. Option A
C. Option C
D. Option D
Answer: A,C

NEW QUESTION: 3
Copper Co will report year-end total assets of:
A. US $800,000
B. US $890,000
C. US $1,010,000
D. US $950,000
Answer: B
Explanation:
The year-end total assets can be determined by summing all of the assets and deducting accumulated depreciation including the current year's depreciation). Total accumulated depreciation at the end of the second year is US $120,000 [($600,000 - 10 years) x 2 years]. Total assets equal US $890,000$80,000 cash + $100,000 A/R + $230,000 El +$600,000 gross property, plant, and equipment- $120,000 accumulated depreciation).
Copper Co. had the pre-closing trial balance at December 31 shown below. Additional information: The balance of opening inventory was US $140,000. The long-term debt pays interest at a rate of 10% per annum, payable every 12 months. The debt was issued on July 1 of the current year and originally had 5 years to maturity. The assets classified as property, plant, and equipment have a 10-year estimated useful life and were 1 year old at the start of the current year Straight-line depreciation is used.


NEW QUESTION: 4

A. Option A
B. Option B
C. Option C
D. Option D
Answer: C
Explanation:
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