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美国CPA考试AUD审计试题练习及答案(2)
帮考网校2022-05-30 18:56
美国CPA考试AUD审计试题练习及答案(2)

备考美国CPA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,美国CPA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 would be a consideration in planning a sample fora test of subsequent cash receipts?

a. The amount of bad debt write-offs in the prioryear.

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

2.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

3. An auditorwho 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

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, orauditor.

b. Assessing the performance of public accountants with respect to preparation, auditing, orevaluation of financial statements.

c. Serving on at least one other issuer\\\'s audit committee ordisclosure committee of the board of directors.

d. Actively supervising a principal financial officer orprincipal accounting officer.

答案:c

5. An auditormay 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 auditorduring 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 priorto the completion of the audit.

答案:c

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