美国CPA模拟试题：Auditing05

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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.

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