NO.PZ2016012101000220
问题如下：
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 not sufficient to determine if there is bias in revenue recognition. Additional analytical procedures must be performed to provide 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 revenue being recognized before goods are shipped to customers, may be a warning sign of accounting malfeasance.
解析：题干让选least likely被怀疑的选项，barter transaction以物易物和提前确认revenue都是应该重点关注的问题，所以选择B，revenue比上一个季度高可能说明公司在不断发展，相对AC是比较正常的现象。
以物易物为什么是预警信号？
