2016年美国CPA模拟试题：Auditing（2）

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　　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.

　　答案：C

　　Explanation

　　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.