higher

问题如下：

Q. Bias in revenue recognition would least likely be suspected if:

选项：

A.the firm engages in barter transactions. B.reported revenue is higher than the previous quarter. C.revenue is recognized before goods are shipped to customers.

解释：

B is correct. Bias in revenue recognition can lead to manipulation of information presented in financial reports. Addressing the question as to whether revenue is higher or lower than the previous period is insufficient to determine if there is bias in revenue recognition. Additional analytical procedures must be performed to identify warning signals of accounting malfeasance. Barter transactions are difficult to value properly and may result in bias in revenue recognition. Policies that make it easier to prematurely recognize revenue, such as before goods are shipped to customers, may be a warning sign of accounting malfeasance.