美国CPA
报考指南考试报名准考证打印成绩查询考试题库

重置密码成功

请谨慎保管和记忆你的密码,以免泄露和丢失

注册成功

请谨慎保管和记忆你的密码,以免泄露和丢失

当前位置: 首页美国CPA考试财务会计与报告历年真题正文
速看:美国注册会计师考试练习题精选03
帮考网校2022-02-28 15:05
速看:美国注册会计师考试练习题精选03

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,帮考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 auditorshould:

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 forwhich he orshe 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 auditorneed not examine all available corroborating evidence. Only sufficient appropriate evidence to provide the auditorwith a reasonable basis forforming 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 orthat 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.

以上就是今天分享的全部内容了,希望本文对各位有所帮助,预祝各位取得满意的成绩,如需了解更多相关内容,请关注帮考网!

声明:本文内容由互联网用户自发贡献自行上传,本网站不拥有所有权,未作人工编辑处理,也不承担相关法律责任。如果您发现有涉嫌版权的内容,欢迎发送邮件至:service@bkw.cn 进行举报,并提供相关证据,工作人员会在5个工作日内联系你,一经查实,本站将立刻删除涉嫌侵权内容。
推荐视频
美国CPA百宝箱离考试时间388天
学习资料免费领取
免费领取全套备考资料
测一测是否符合报考条件
免费测试,不要错过机会
提交
互动交流

微信扫码关注公众号

获取更多考试热门资料

温馨提示

信息提交成功,稍后帮考专业顾问免费为您解答,请保持电话畅通!

我知道了~!
温馨提示

信息提交成功,稍后帮考专业顾问给您发送资料,请保持电话畅通!

我知道了~!

提示

信息提交成功,稍后班主任联系您发送资料,请保持电话畅通!