美国注册会计师考试：AUD审计模拟练习题01

发布时间：2020-08-30

---

各位小伙伴大家好，很多想要报考美国CPA考试的考生不知道该如何准备全英文考试，为了帮助大家更好地备考，51题库考试学习网为大家带来了练习题供考生练习，帮助大家熟悉题目，具体内容如下：

1.Before accepting an engagement to audit a new client, a CPA is required to obtain：

A. A preliminary understanding of the prospective client\\'s control environment.

B. The prospective client\\'s signature to the representation letter.

C. An understanding of the prospective client\\'s industry and business.

D. The prospective client\\'s consent to make inquiries of the predecessor auditor.

【正确答案】D

2.A scope limitation sufficient to preclude an unmodified opinion always will result when management：

A. Requests that certain material accounts receivable not be confirmed.

B. Prevents the auditor from reviewing the audit documentation of the predecessor auditor.

C. Refuses to acknowledge its responsibility for the fair presentation of the financial statements in conformity with GAAP.

D. Engages the auditor after the year-end physical inventory is completed.

【正确答案】c

3.Which of the following characteristics most likely would be indicative of check kiting?

A. High turnover of employees who have access to cash.

B. Many large checks that are recorded on Mondays.

C. Low average balance compared to high level of deposits.

D. Frequent ATM checking account withdrawals.

【正确答案】C

4.Mark and Molly met at a New Year\\'s Eve party held December 31, Year 1. They instantly bonded, fell madly in love, and were married at 11:38 p.m. that night. Identify Mark\\'s filing status for Year 1.

A. Single

B. Married filing jointly

C. Head of household

D. Surviving spouse

【正确答案】B

5.Which of the following terms used within standards indicates a presumptively mandatory requirement?

A. Must

B. Should

C. May

D. Might

【正确答案】B

6.Which of the following provides the most authoritative guidance for an audit of an issuer?

A. General guidance provided by the Public Company Accounting Oversight Board Auditing Standards.

B. Specific guidance provided by the Statement on Auditing Standards.

C. An article in the AICPA CPA Letter addressing frequently asked questions on a new auditing standard.

D. Audit disclosure checklists obtained from a continuing professional education class.

【正确答案】A

7.When a PCAOB auditing standard indicates that an auditor "could" perform a specific procedure, how should the auditor decide whether and how to perform the procedure?

A. By comparing the PCAOB standard with related AICPA auditing standards.

B. By exercising professional judgment in the circumstances.

C. By soliciting input from the issuer\\'s audit committee.

D. By evaluating whether the audit is likely to be subject to inspection by the PCAOB.

【正确答案】B

8.Which of the following best describes what is meant by the term generally accepted auditing standards?

A. Rules acknowledged by the accounting profession because of their universal application.

B. Pronouncements issued by the Auditing Standards Board.

C. Measures of the quality of the auditor\\'s performance.

D. Procedures to be used to gather evidence to support financial statements.

【正确答案】C

9.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.

【正确答案】B

10.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.

【正确答案】B

11.The phrase “U.S. generally accepted accounting principles”is an accounting term that:

A.Is included in the audit report to indicate that the audit has been conducted in accordance with generally accepted auditing standards (GAAS).

B.Includes broad guidelines of general application but not detailed practices and

procedures.

C.Provides a measure of conventions, rules, and procedures governed by the AICPA.

D.Encompasses the conventions, rules, and procedures necessary to define U.S. accepted accounting practice at a particular time.

【正确答案】D

12.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.

【正确答案】B

以上就是今天分享的全部内容了，各位小伙伴根据自己的情况进行查阅，希望本文对各位有所帮助，预祝各位取得满意的成绩，如需了解更多相关内容，请关注51题库考试学习网！

---

下面小编为大家准备了 美国CPA考试 的相关考题，供大家学习参考。

---

声明：本文内容由互联网用户自发贡献自行上传，本网站不拥有所有权，未作人工编辑处理，也不承担相关法律责任。如果您发现有涉嫌版权的内容，欢迎发送邮件至：contact@51tk.com 进行举报，并提供相关证据，工作人员会在5个工作日内联系你，一经查实，本站将立刻删除涉嫌侵权内容。