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USCPA精选习题87：Auditing
任何事都是从一个决心，一个行动开始。凡全副精神专注一事，终身必有成就。为了帮助广大考生了解USCPA考试的题型、考试的重点及难易程度，正保会计网校为大家整理了USCPA精选习题87：Auditing，希望大家利用好这些内容。
Which of the following characteristics most likely would be indicative of check kiting？
a. High turnover of employees who have access to cash.
b. Many large checks that are recorded on Mondays.
c. Low average balance compared to high level of deposits.
d. Frequent ATM checking account withdrawals.
【正确答案】c
【答案解析】
Choice “c” is correct. Kiting occurs when a check drawn on one bank is deposited in another bank and no record is made of the disbursement in the balance of the first bank. Frequent kiting may result in a high level of deposits coupled with a low average balance.
Choice “a” is incorrect. High turnover of employees who have access to cash may be normal in certain industries， or it may be indicative of poor hiring policies， but it would not be indicative of check kiting.
Choice “b” is incorrect. More checks may arrive on Mondays simply because Monday's mail includes the mail from over the weekend. This characteristic is not particularly indicative of check kiting.
Choice “d” is incorrect. Frequent ATM checking account withdrawals indicate a frequent need for cash， but this situation is not particularly indicative of check kiting.
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