In Using the Information on the Statement of Cash Flows

question 49

Multiple Choice

In using the information on the statement of cash flows while obtaining an understanding of a profitable, growing company, which of the following would ordinarily be least surprising to an auditor?

• A) Decreases in accounts payable.
• B) Decreases in accounts receivable.
• C) Negative cash flows from investing.
• D) Negative operating cash flows.

---

Definitions:

Gen Z'ers

Individuals born approximately between the mid-1990s and early 2010s, characterized by their digital nativism and diverse values.

Gen Y'ers

Also known as Millennials, this refers to individuals born approximately between the early 1980s and late 1990s, noted for their familiarity with digital technology, media, and communications.

Baby Boomers

Refers to the generation born approximately between 1946 and 1964, recognized for its significant impact on economies and societies.

Gen X'ers

Individuals born between the mid-1960s and early 1980s, characterized by their adaptability, independence, and skepticism towards established norms.