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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.Which of the following is the primary objective of probability proportional to sample size?
a. To identify overstatement errors.
b. To identify items where controls were not properly applied.
c. To increase the proportion of smaller-value items in the sample.
d. To identify zero and negative balances.
答案:a
2. An auditor who is unable to form an opinion on a new client\'s opening inventory balances may issue anunmodified opinion on the current year\'s:
a. Income statement only.
b. Statement of cash flows only.
c. Statement of shareholders\' equity only.
d. Balance sheet only.
答案:d
3.Which of the following would be a consideration in planning a sample for a test of subsequent cash receipts?
a. The amount of bad debt write-offs in the prior year.
b. Preliminary judgments about materiality levels.
c. The auditor\'s allowable risk of assessing control risk is too low.
d. The size of the inter company receivable balance.
答案:b
4. A person identified as an audit committee financial expert of an issuer generally must have acquired the attributes of a financial expert through any of the following experiences, except:
a. As a principal financial officer, principal accounting officer, controller, public accountant, or auditor.
b. Assessing the performance of public accountants with respect to preparation, auditing, or evaluation of financial statements.
c. Serving on at least one other issuer\'s audit committee or disclosure committee of the board of directors.
d. Actively supervising a principal financial officer or principal accounting officer.
答案:c
5. An auditor may provide an issuer client any of the following non-audit services without impairing independence and without obtaining the preapproval of the audit committee, except:
a. Non-audit services with revenues in aggregate of less than 5% of the total revenues paid by the issuer to the auditor during the fiscal year in which the non-audit services are provided.
b. Services that the issuer did not recognize as non-audit services at the time of the engagement.
c. Non-audit services to perform financial information systems design and implementation.
d. Non-audit services that were promptly brought to the attention of, and approved by, the audit committee prior to the completion of the audit.
答案:c
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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