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 factors most likely would cause a CPA to not accept a new audit engagement?

a.The prospective client is unwilling to make all financial records available to the CPA.

b.The prospective client has already completed its physical inventory count.

c.The CPA makes oral inquiries (only) to the predecessｏｒauditｏｒregarding the priｏｒyear\\\\'s audit.

d.The CPA lacks an understanding of the prospective client\\\\'s operations ａｎｄ industry.

Explanation

Choice "a" is correct. An auditｏｒmust consider the availability ａｎｄ adequacy of the client\\\\'s accounting records ａｎｄ the integrity of management in deciding whether ｏｒnot to accept a new audit engagement. A prospective client that is unwilling to provide all financial records would give the auditｏｒcause fｏｒconcern about both of these issues.

Choice "b" is incorrect. The auditｏｒmay apply acceptable alternative procedures to audit inventory.

Choice "d" is incorrect. The auditｏｒcan accept the engagement ａｎｄ obtain an understanding of the client\\\\'s operations ａｎｄ industry after acceptance.

Choice "c" is incorrect. The CPA is required to make oral ｏｒwritten inquiries of the predecessｏｒauditｏｒbefore accepting an engagement. Oral inquiries are sufficient here.

2.Which of the following auditｏｒconcerns most likely could be so serious that the auditｏｒconcludes that a financial statement audit cannot be performed?

a.Management is dominated by one person who is also the majority stockholder.

b.Management fails to modify prescribed internal controls fｏｒchanges in information technology.

c.There is a substantial risk of intentional misapplication of accounting principles.

d.Internal control activities requiring segregation of duties are rarely monitored by management.

Explanation

Choice "c" is correct. Intentional misapplication of accounting principles would indicate that management lacks integrity ａｎｄ as a result, the auditｏｒmight conclude that a financial statement audit cannot be performed.

Choice "b" is incorrect. Management\\\\'s failure to modify prescribed internal controls fｏｒchanges in information technology would preclude the auditｏｒfrom relying on those controls but would not prevent the auditｏｒfrom performing a financial statement audit.

Choice "d" is incorrect. If management rarely monitors segregation of duties, the auditｏｒwould not rely on that particular control, but this would not prevent the auditｏｒfrom performing a financial statement audit.

Choice "a" is incorrect. If management is dominated by one person who is also the majority stockholder, the risk of fraudulent financial reporting is increased, but this would not preclude the auditｏｒfrom performing a financial statement audit.

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