24周年

财税实务 高薪就业 学历教育
APP下载
APP下载新用户扫码下载
立享专属优惠

安卓版本:8.7.31 苹果版本:8.7.31

开发者:北京正保会计科技有限公司

应用涉及权限:查看权限>

APP隐私政策:查看政策>

HD版本上线:点击下载>

美国CPA模拟试题:Auditing05

来源: 正保会计网校 编辑: 2015/08/03 14:40:42 字体:

为了使广大美国注册会计师考生能够顺利通过考试,如下为网校为美国注册会计师考生整理的习题,希望对大家有所帮互助!

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.

正保会计网校美国注册会计师辅导已经全面招生。了解美国注册会计师辅导课程>>

我要纠错】 责任编辑:蓝色天空

免费试听

  • 章小炎《财务会计与报告》

    章小炎主讲:《财务会计与报告》免费听

  • 李向祎《审计与鉴证》

    李向祎主讲:《审计与鉴证》免费听

限时免费资料

  • 美国注册会计师思维导图

    思维导图

  • 美国注册会计师学习计划

    学习计划

  • 美国注册会计师科目特点

    科目特点

  • 美国注册会计师报考指南

    报考指南

  • 美国注册会计师历年样卷

    历年样卷

  • USCPA常用财会英语词汇

    财会英语

回到顶部
折叠
网站地图

Copyright © 2000 - www.chinaacc.com All Rights Reserved. 北京正保会计科技有限公司 版权所有

京B2-20200959 京ICP备20012371号-7 出版物经营许可证 京公网安备 11010802044457号