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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,下面帮考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
以上就是本次帮考网带给大家的内容,希望可以帮助到备考的小伙伴。如果大家想了解更多关于美国注册会计师考试的试题,敬请关注帮考网!
2020年AICPA考试用什么教材学习?:2020年AICPA考试用什么教材学习?在美国有数百种AICPA考试的辅导书籍或资料,Becker's CPA Review 教材和学习系统在美国已有50年以上历史,使用Becker教材通过美国注册会计师考试的人数是未使用该教材人数的两倍;75%的考试通过者、90%的一次通过者以及95%的高分区学员皆选用Becker教材。美国各地超过70多所大学院校选择Becker教材作为他们的课程。
2020年AICPA考试多少分合格?:2020年AICPA考试多少分合格?美国注册会计师一共有4门科目,分别是财务会计与报告FAR,商业环境与理论BEC,法律法规REG,审计与鉴证AUD,成绩合格分数线均为75分,单科满分为99分。AICPA已经通过的考试科目单科成绩有效期是18个月,考生必须在通过一门科目后的18个月内考过剩余科目,否则已通过考试成绩也会被作废。
2020年AICPA考试预约考试后多久收到NTS准考证?:2020年AICPA考试预约考试后多久收到NTS准考证?NTS大约需要二到八周才能到达。在大多数州,一旦你收到NTS,它的有效期为六个月,你可以一次申请多个考试科目部分。当你重新申请时,收到你的NTS通常只需要1-2周时间。中国考生申请考试一般需要2-3个月的时间,取得NTS后,建议考生在考前45天去预约考试日期,以确保能参加考试。
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