美国CPA考试AUD审计试题练习及答案（2）

发布时间：2020-08-16

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1. Which of the following would be a consideration in planning a sample for a test of subsequent cash receipts?

a. The amount of bad debt write-offs in the prior year.

b. Preliminary judgments about materiality levels.

c. The auditor\'s allowable risk of assessing control risk is too low.

d. The size of the inter company receivable balance.

答案：b

2.Which of the following is the primary objective of probability proportional to sample size?

a. To identify overstatement errors.

b. To identify items where controls were not properly applied.

c. To increase the proportion of smaller-value items in the sample.

d. To identify zero and negative balances.

答案：a

3. An auditor who is unable to form an opinion on a new client\'s opening inventory balances may issue anunmodified opinion on the current year\'s:

a. Income statement only.

b. Statement of cash flows only.

c. Statement of shareholders\' equity only.

d. Balance sheet only.

答案：d

4. A person identified as an audit committee financial expert of an issuer generally must have acquired the attributes of a financial expert through any of the following experiences, except:

a. As a principal financial officer, principal accounting officer, controller, public accountant, or auditor.

b. Assessing the performance of public accountants with respect to preparation, auditing, or evaluation of financial statements.

c. Serving on at least one other issuer\'s audit committee or disclosure committee of the board of directors.

d. Actively supervising a principal financial officer or principal accounting officer.

答案：c

5. An auditor may provide an issuer client any of the following non-audit services without impairing independence and without obtaining the preapproval of the audit committee, except:

a. Non-audit services with revenues in aggregate of less than 5% of the total revenues paid by the issuer to the auditor during the fiscal year in which the non-audit services are provided.

b. Services that the issuer did not recognize as non-audit services at the time of the engagement.

c. Non-audit services to perform financial information systems design and implementation.

d. Non-audit services that were promptly brought to the attention of, and approved by, the audit committee prior to the completion of the audit.

答案：c

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