USCPA考试：AUD审计每日一练(2020-08-12)

发布时间：2020-08-12

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1.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.

答案：B

2.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

3. 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.

答案：C

4. 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.

答案：A

5. 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.

答案：B

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