Floating assets are valued at____________?

Correct answer: C. Cost or market price whichever is lower

  • A. cost
  • B. Market price
  • C. Cost or market price whichever is lower
  • D. Cost less depreciation

Explanation

Floating assets, such as stock and other current assets, are generally valued conservatively at cost or market value, whichever is lower. This prevents unrealised gains from being reported.

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Auditing examines accounting records and financial statements to determine whether they present a reliable and fairly stated position. The subject covers audit objectives, internal controls, audit evidence, materiality, vouching, verification, working papers, auditor independence, audit reports, and the distinction between an audit and accounting or investigation.

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