7-35 (Objectives 7-3, 7-4) The foll

7-35 (Objectives 7-3, 7-4) The following are nine situations, each containing two means of accumulating evidence:
1. Confirm receivables with consumers versus confirming accounts receivable with business organizations.
2. Physically examine 3-inch steel plates versus examining electronic parts.
3. Examine duplicate sales invoices when several competent people are checking each other’s work versus examining documents prepared by a competent person on a one-person staff.
4. Physically examine inventory of parts for the number of units on hand versus examining them for the likelihood of inventory being obsolete.
5. Discuss the likelihood and amount of loss in a lawsuit against the client with client’s in-house legal counsel versus discussion with the CPA firm’s own legal counsel.
6. Confirm the oil and gas reserves with a geologist specializing in oil and gas versus confirming a bank balance.
7. Confirm a bank balance versus examining the client’s bank statements.
8. Physically count the client’s inventory held by an independent party versus confirming the count with an independent party.
9. Obtain a physical inventory count from the company president versus physically counting the client’s inventory.
A. Identify the six factors that determine the reliability of evidence.
b. For each of the nine situations, state whether the first or second type of evidence is more reliable.
c. For each situation, state which of the six factors affected the reliability of the evidence.

ผลลัพธ์ (เฮติครีโอล) 1:

7-35 (objèktif 7-3, 7-4) sa kap vini yo gen nèf sitiyasyon yo, chak ki gen mwayen de s' evidans, dezyem prèv: 1. Confirm ak kliyan à ke Ventes à kont ak biznis òganizasyon yo.2. fe manje fizikman egzamine 3-pous ekzamine à elektwonik pati.3. en egzamine lavant factures lè plizyè pyès moun ap tcheke travay à ak lòt a ekzamine dokiman ki te prepare fè yon pyès moun sou yon gwoup une.4. envantè de ti pou a fizikman egzamine anpil nan inite sou men à envantè ekzamine yo pou que la ke obsolètes.5. diskite que la ak kantite pèdi nan yon pwosè kont kliyan a ak kliyan an a en Legal konsèy menm kont diskisyon ak konsèy Legal CPA konpayi an kont li a.6. konfime lwil, gaz rezèv yo ak yon jewolojis ki èspesyalize nan lwil oliv ak gaz à Bank ke yon balans.7. konfime yon balans Bank oubyen ekzamine deklarasyon Bank kliyan an a.8. konte envantè kliyan yo fizikman te kenbe pa yon pati à endepandan ke konte a ak yon pati endepandan.9. jwenn yon fizik envantè konte nan prezidan à konpayi an fizikman konte envantè kliyan an a.Aiyalam sis idantifye ki te egzije detèmine sekite evidans, dezyem prèv.B pou chak a nèf sitiyasyon yo, nan leta si premye a, ni dezyèm tip evidans ki plis serye.C pou sitiyasyon chak, leta yonn nan rezon ki te egzije sis afekte sekite evidans lan.

ผลลัพธ์ (เฮติครีโอล) 2:

7-35 (Objektif 7-3, 7-4) yo yo Nèf sitiyasyon yo, yo chak gen De vle di nan akimile Prèv:
1. . konfime ak Konsomatè Parapò ak Konfime créant resevwar kont ak òganizasyon biznis
2. plak asye fizikman egzaminen 3-pous ekzamine Parapò ak Elektwonik Pati.
3. Kopi egzaminen bòdwo Komèsyal lè plizyè moun Konpetan ap tcheke chak lòt la Travay Parapò ak ekzamine dokiman prepare pa yon moun Konpetan sou yon anplwaye yon sèl-moun.
4. envantè nan pati pou egzaminen fizikman kantite inite sou men Parapò ak Envantè ekzamine yo pou pwobabilite ki genyen pou pou yo te demode.
5. Diskite pwobabilite ki genyen pou ak kantite lajan pou pèt nan yon pwosè kont Kliyan an ak Kliyan an nan-kay Legal konsèy Parapò ak diskisyon ak pwòp konsèy legal CPA fèm lan.
6. Konfime Lwil oliv ak gaz Rezèv yo ak yon Geologist ki espesyalize nan lwil oliv ak gaz Parapò ak Bank Konfime yon balans.
7. Konfime yon balans Bank Parapò ak ekzamine Bank deklarasyon Kliyan an.
8. Konte Envantè kliyan an fizikman ki te fèt nan yon endepandan Parapò ak pati Konfime Konte an ak yon pati endepandan.
9. Jwenn yon Konte Envantè fizik nan men Prezidan Konpayi an Parapò ak fizikman konte Envantè a Kliyan.
A. Sis idantifye faktè sa yo ki Detèmine disponiblite a nan prèv.
B. Pou chak nan Nèf Sitiyasyon yo, si wi ou non eta a Premye oswa Dezyèm Kalite nan Prèv se plis serye .
C. Pou chak sitiyasyon, eta ki nan sis faktè sa yo ki afekte fyab la nan prèv la.