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2017年AICPA考试Becker题库之AUD科目精选试题练习!


时间:2017-04-12 16:41
来源:AICPA考试

  立信AICPA老师给各位考生学习AUD的建议:结合题目理解知识点和审计流程的脉络,重要的审计样本报告,尽量通读,理解其大体上的意思。这样在大脑中形成一个比较深刻的印象,并且掌握相关的顺序和结构。对于一些特殊问题,建议尽量通过查资料或和老师探讨搞清楚;复杂纷繁的知识点,死记硬背是不可能的,通过多做模拟,理解最重要。

  试题模拟1 
       Which of the following factors most likely would cause a CPA to not accept a new audit engagement?

  a.The CPA lacks an understanding of the prospective client's operations and industry.

  b.The prospective client is unwilling to make all financial records available to the CPA.

  c.The prospective client has already completed its physical inventory count.

  d.The CPA makes oral inquiries (only) to the predecessor auditor regarding the prior year's audit.

  【答案解析】B

  Choice "b" is correct. An auditor must consider the availability and adequacy of the client's accounting records and the integrity of management in deciding whether or not to accept a new audit engagement. A prospective client that is unwilling to provide all financial records would give the auditor cause for concern about both of these issues.

  Choice "c" is incorrect. The auditor may apply acceptable alternative procedures to audit inventory.

  Choice "a" is incorrect. The auditor can accept the engagement and obtain an understanding of the client's operations and industry after acceptance.

  Choice "d" is incorrect. The CPA is required to make oral or written inquiries of the predecessor auditor before accepting an engagement. Oral inquiries are sufficient here.

  试题模拟2 
    When an accountant compiles projected financial statements, the accountant's report should include a separate paragraph that:

  a.Identifies the accounting principles used by management.

  b.Describes the limitations on the projection's usefulness.

  c.Describes the differences between a projection and a forecast.

  d.Expresses limited assurance that the actual results may be within the projection's range.

  【答案解析】B

  Choice "b" is correct. The report on compiled projected financial statements should include a separate paragraph that describes the limitations on the usefulness of the presented statements.

  Choice "c" is incorrect. The accountant's report on a compilation of a forecast or a projection does not describe the differences between them.

  Choice "a" is incorrect. The report would not identify the accounting principles used by management.

  Choice "d" is incorrect. A report on compiled projected financial statements does not express any assurance regarding the achievability of results.

  立信作为国内USCPA培训院校,不仅为学员提供专业针对性的指导课程,并为学员提供考前(免费)预评估、选州报考,修补学分,执照申请,后续教育等一站式的专业服务,咨询热线:400-821-5736。

关键词: AICPA考试(914)becker(22)AUD(6)

作者:AICPA培训

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