Question 2
When we designate an account as insignificant, we are required to document which of these items?
A brief narrative of how transactions related to the account are initiated, recorded, processed and reported
All responses are incorrect.
The types of transactions affecting the account during the period
The volume of transactions affecting the account during the period
根据企业会计准则第30号——财务报表列报（2014）-第二章 基本要求-第十条，重要性是指在合理预期下，财务报表某项目的省略或错报会影响使用者据此作出经济决策的，该项目具有重要性。当指定一个账户为不重要时，我们需要记录的是：
A brief narrative of how transactions related to the account are initiated, recorded, processed and reported.
这是因为即使账户被认为不重要，了解其交易如何被发起、记录、处理和报告仍然是审计过程中的基本要求，以确保所有交易都符合会计准则和内部控制的要求。这有助于审计师评估账户的风险和确保财务报表的准确性。
