WGU D251/ D251 WGU Advanced Auditing
Exam New 2024 Version with All Questions
from Actual Past Exam and Answers
Under the FASB's guidance on revenue recognition, which of the following is not a
criteria that must be met in order for a contract to exist?
a. The parties have approved it.
b. The auditor has ensured that the contract's valuation is reasonable in all material
respects.
c. The goods and/or services involved are clearly identified.
d. The payment terms are spelled out.
e. There is commercial value to the contract. ---------- Correct Answer ----------- b. The
auditor has ensured that the contract's valuation is reasonable in all material respects.
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