2019年美国CPA考试《审计与鉴证》模拟试题(2019-03-16)
发布时间:2019-03-16
Which of the following best describes the
auditor's responsibility with respect to fair values?
a. The auditor should obtain sufficient
appropriate audit evidence to provide reasonable assurance that fair value
measurements and disclosures are in conformity with GAAP.
b. The auditor should determine whether
management has the intent and ability to carry out courses of action that may
affect fair values.
c. The auditor should make fair value
measurements and disclosures in accordance with GAAP and should identify and
support any significant assumptions used.
d. The auditor should assess the risk of
material misstatement of fair value measurements.
答案:A
Explanation
Choice "a" is correct. The
auditor's overall responsibility is to obtain sufficient appropriate audit
evidence to provide reasonable assurance that fair value measurements and
disclosures are in conformity with GAAP.
Choice "b" is incorrect. While it
is true that the auditor should determine whether management has the intent and
ability to carry out courses of action that may affect fair values, this is
just one part of evaluating fair value measurements and not the best
description of the auditor's overall responsibility.
Choice "d" is incorrect. While it
is true that the auditor should assess the risk of material misstatement of
fair value measurements, this is done to determine the nature, timing, and
extent of audit procedures. It is not the best representation of the auditor's
overall responsibility.
Choice "c" is incorrect.
Management (and not the auditor) should make fair value measurements and
disclosures in accordance with GAAP and should identify and support any
significant assumptions used.
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