USCPA考试：AUD审计每日一练(2020-08-12)

发布时间：2020-08-12

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备考美国注册会计师考试，好的学习方法很重要，但是练习也很重要，下面51题库考试学习网就给大家分享一些，USCPA考试AUD审计试题，备考的小伙伴赶紧来练练手吧。

1.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

2.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

3.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

4.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.

答案：D

5.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.

答案：B

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