USCPA考试：AUD审计每日一练(2020-08-14)

发布时间：2020-08-14

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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. 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

2.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

3.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

4.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

5. 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

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