速看：美国注册会计师CPA考试练习题精选03

发布时间：2020-09-07

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各位小伙伴大家好，美国CPA考试共有三种题型：选择题，案例分析题和写作题，不同科目题型分配不同，为了帮助大家更好地备考，51题库考试学习网带来了练习题供大家练习，帮助大家熟悉题型和积累答题经验，具体内容如下：

1.Which of the following statements is incorrect regarding the SEC\\'s partner rotation rules?

a. Small firms may be exempted from the partner rotation requirement.

b. The lead and concurring partners are subject to a five year time out period.

c. All audit partners must rotate off the audit engagement after five years.

d. Other audit partners are subject to a two year time out period.

答案：C

Explanation

Choice "c" is correct. This statement is incorrect. Under the SEC\\'s rules, the lead and concurring partner must rotate off the engagement after five years and other audit partners must rotate after seven years. (Note that the IFAC Code of Ethics requires that the lead and engagement quality review partners on public company audits rotate after no more than seven years.)

Choice "a" is incorrect. This statement is correct. Small firms with fewer than five clients who are issuers may be exempted from the partner rotation rules.

Choices "b" and "d" are incorrect. These statements are correct. The lead and concurring partners are subject to a 5 year time out period before they can return to an engagement. Other audit partners are subject to a two year time out period.

2.To exercise due professional care an auditor should:

a. Critically review the judgment exercised by those assisting in the audit.

b. Attain the proper balance of professional experience and formal education.

c. Design the audit to detect all instances of illegal acts.

d. Examine all available corroborating evidence supporting management\\'s assertions.

答案：A

Explanation

Choice "a" is correct. Due care in performing an audit requires a member to plan and supervise adequately any professional activity for which he or she is responsible. This includes critical review at every level of supervision of the work done and the judgment exercised by those assisting in the examination.

Choice "d" is incorrect. An auditor need not examine all available corroborating evidence. Only sufficient appropriate evidence to provide the auditor with a reasonable basis for forming an opinion is required.

Choice "c" is incorrect. Because of the characteristics of illegal acts, an audit conducted in accordance with generally accepted auditing standards provides no assurance that illegal acts will be detected or that any contingent liabilities that may result will be disclosed.

Choice "b" is incorrect. The attainment of the proper balance between professional experience and formal education is related to the training and proficiency requirement rather than to the requirement of due care.

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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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