美国注册会计师考试：AUD审计模拟练习题02

发布时间：2020-08-30

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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.Silver, CPA, has been hired by Andrews Co., a publicly held company, to conduct a review of its interim financial information. While performing review procedures, Silver becomes aware of a significant change in the control activities at one of Andrew\'s branch locations. Which of the following might Silver consider performing in response to this situation?

I. Making additional inquiries, such as whether management has monitored the changes and considered whether they were operating as intended.

II. Employing analytical procedures with a less precise expectation.

A.Both I and II.

B.Neither I nor II.

C.I only.

D.II only.

答案：C

2.Harris, CPA, has been asked to audit and report on the balance sheet of Fox Co., but not on the statements of income, retained earnings, or cash flows. This audit will not be performed in conjunction with an audit of the complete set of financial statements. Under these circumstances, Harris may:

A. Not accept the engagement because it would constitute a violation of the profession\'s ethical standards.

B. Accept the engagement because such engagements merely involve special considerations in the application of U.S. GAAS.

C. Not accept the engagement because it would be tantamount to rendering a piecemeal opinion.

D. Accept the engagement but should disclaim an opinion because the complete set of financial statements was not audited.

答案：B

3.An auditor may express an opinion on an entity\'s accounts receivable balance even if the auditor has disclaimed an opinion on the financial statements taken as a whole provided the:

A. Use of the report on accounts receivable is restricted to internal use only.

B. Auditor also reports on the current asset portion of the entity\'s balance sheet.

C. Report on accounts receivable discloses the reason for the disclaimer of opinion on the financial statements.

D. Report on accounts receivable is presented separately from the disclaimer of opinion on the financial statements.

答案：D

4.An auditor\'s report on financial statements prepared on the cash receipts and disbursements basis of accounting should include all of the following,except:

A.A reference to the note to the financial statements that describes the cash receipts and disbursements basis of accounting.

B.An opinion as to whether the financial statements are presented fairly in conformity with the cash receipts and disbursements basis of accounting.

C.A statement that the cash receipts and disbursements basis of accounting is not a comprehensive basis of accounting.

D.A statement that the audit was conducted in accordance with auditing standards generally accepted in the United States of America.

答案：C

5.Which of the following statements is correct concerning letters for underwriters, commonly referred to as comfort letters?

A.Letters for underwriters typically give negative assurance on unaudited interim financial information.

B.Letters for underwriters ordinarily update auditors\' opinions on the prior year\'s financial statements.

C.Letters for underwriters are required by the Securities Act of 1933 for the initial public sale of registered securities.

D.Letters for underwriters usually are included in the registration statement accompanying a prospectus.

答案：A

6.Which of the following statements is correct concerning materiality in a financial statement audit?

A. The auditor\'s materiality judgments generally involve quantitative, but not qualitative, considerations.

B. Materiality levels are generally considered in terms of the smallest aggregate level of misstatement that could be considered material to any one of the financial statements.

C. If the materiality amount used in evaluating audit findings increases from the amount used in planning, the auditor should apply additional substantive tests.

D. Analytical procedures performed during an audit\'s review stage usually decrease materiality levels.

答案：B

7..Comfort letters ordinarily are signed by the client\'s:

A.Audit committee.

B.Underwriter of securities.

C.Senior management.

D.Independent auditor.

答案：D

8.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

9.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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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。

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