美国CPA考试AUD审计试题练习及答案（1）

发布时间：2020-08-16

---

备考是一条艰辛而又漫长的旅程，只有掌握了学习方法，才能轻松应对。为了帮助大家更好的备考，下面51题库考试学习网给大家分享一些美国CPA考试AUD审计试题，备考的小伙伴赶紧来练练手吧。

1. A client has capitalizable leases but refuses to capitalize them in the financial statements.

Which of thefollowing reporting options does an auditor have if the amounts pervasively distort the financialstatements?

a. Qualified opinion.

b. Unmodified opinion.

c. Disclaimer opinion.

d. Adverse opinion.

答案：c

2. When qualifying an opinion because of an insufficiency of audit evidence, an auditor should refer to thesituation in the:

Basis for Qualified Opinion    Notes to the

Paragraphfinancial statements

a. Yes  Yes

b. No  Yes

c. No  No

d. Yes  No

答案：d

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.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.An auditor examining inventory most likely would use variables sampling rather than attributes sampling to:

a. Identify whether inventory items are properly priced.

b. Discover whether misstatements exist in inventory records.

c. Determine whether discounts for inventory are properly recorded.

d. Estimate whether the dollar amount of inventory is reasonable.

答案：d

以上就是51题库考试学习网分享给大家的美国CPA考试试题的内容，希望可以帮助到大家。如果想要了解更多关于美国CPA考试的试题，敬请关注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。