Exam IIA-CIA-Part2 All QuestionsBrowse all questions from this exam
Question 105

Which of the following is a red flag associated with improper asset valuation?

    Correct Answer: A

    An unusual increase in gross margin can be a red flag for improper asset valuation. This may occur if the ending inventory is overvalued, which reduces cost of goods sold and inflates gross margin.

Discussion
theJMG

Appreciate if someone can explain the answer.

Hamoudeh

improper valuation of ending inventory by increasing the balance at the end of period affect (increase) the amount of gross margin. Sales - Cost of goods sold = Gross Margin Cost of goods sold = (Beginning balance of inventory + Purchases) - Ending Inventory

John1237

(Sales - Cost of goods sold) = Gross Profit (Sales - Cost of goods sold) / Sales = Gross Margin

John1237

Sorry (Sales - Cost of goods sold) = Gross Margin (Sales - Cost of goods sold) / Sales = Gross Profit Margin