正确答案: B

True

题目：Is the following statement true or false?

解析：

Where there is a significant change in ownership of the company, ISA 210 Agreeing the Terms of Audit Engagements recommends that a new audit engagement letter is sent to avoid misunderstandings.

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学习资料的答案和解析：

[单选题]13 At 1 January 2005 a company had an allowance for receivables of $18,000

$31,500

解析：430,000 x 5% = 21,500 – 18,000 + 28,000