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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,下面帮考网给大家分享一些美国注册会计师AICPA历年真题,备考的小伙伴赶紧来练练手吧。
—AUD
In which of the following situations would an auditorwho is rendering an audit opinion on the financial statements of an employee benefit plan that will be filed with the Department of Laborbe considered independent?
A. The auditor\\'s spouse has obtained an immaterial direct financial interest in the employee benefit plan.
B. The auditorobtained a material indirect financial interest in the employee benefit plan.
C. A member of the auditor\\'s firm was an investment advisorto the employee benefit plan during the period of professional engagement but was not providing services as of the date of the opinion.
D. A member of the auditor\\'s firm was a voting trustee of the plan in a prioryear but has since disassociated from the plan and did not participate in auditing the financial statements of the plan.
【答案】
D
—BEC
Last year a segment of Dickson Company had the following sales, assets, and operating income:
Sales $500,000
Assets 200,000
Operating income 50,000
What is the segment\\'s assetturnover?
A. 2 times
B. 2.5 times
C. 4 times
D. 10 times
【答案】
B
—REG
Which of the following situations would most likely be a violation of the Treasury Circular 230 solicitation guidelines by a CPA, assuming that there are no violations of federal orstate laws orother rules?
A. The CPA sends unsolicited e-mails to potential clients guaranteeing tax refunds from the Internal Revenue Service.
B. The CPA mails solicitation letters, clearly identified as such, to randomly selected business firms from a local directory, disclosing how the firms were selected to be contacted.
C. The CPA records a radio advertising broadcast that fails to disclose the fee charged foran initial consultation.
D. The CPA advertises in a local newspaper as providing accounting and tax services without disclosing fee information.
【答案】
A
以上就是本次帮考网分享给大家的关于美国注册会计师AICPA历年真题,如果大家对于美国注册会计师考试还有别的问题,可以多多关注帮考网,我们将继续为大家答疑解惑!
2020年AICPA报考条件和执照申请条件一样吗?:2020年AICPA报考条件和执照申请条件一样吗?AICPA执照申请和报考是两个不同的步骤和环节,AICPA执照和报考要求也是不同的,所以能报考的州并不一定是适合申请执照的。AICPA报考没有工作经验要求,一般看的是学历、学分,部分州有SSN等要求。AICPA执照条件一般除了看学历、学分,还有一定工作经验以及要求工作经验有USCPA或者上司USCPA签字证明等,此外有些州在报考时没有SSN要求。
2020年AICPA报考有学历要求吗?:2020年AICPA报考有学历要求吗?AICPA考试学历要求一般为本科及本科以上学历可以报考,部分州大专也可以报考。AICPA的报考条件和要求相对灵活。不同的州对考生的报名条件不同。大部分的州要求150 semester hours(equivalent to 5年)的大学学历,hours(equivalent to 4年)的大学学历。
2020年美国CPA考哪些科目?:2020年美国CPA考哪些科目?2020年美国CPA考试科目有:FAR财务会计与报告,AUD审计与鉴证,REG法规,BEC商业环境与理论。共有3种考试题型:分别是选择题,案例分析题,写作题。不同科目题型分配不同,FAR,AUD,REG都是有50%的选择题和50%的案例分析题组成,另外BEC还有个写作题,其BEC题型是由50%的选择+35%的案例分析+15%的写作题组成。
2020-05-21
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2020-05-21
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