USCPA考试：AUD审计每日一练(2020-08-12)

发布时间：2020-08-12

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美国注册会计师考试是全英文考试，相信大家都知道，为了帮助大家更好的备考，下面51题库考试学习网为大家准备了USCPA考试AUD审计试题，备考的小伙伴赶紧来练练手吧。

1. A client has capitalizable leases but refuses to capitalize them in the financial statements.

Which of thefollowing reporting options does an auditor have if the amounts pervasively distort the financialstatements?

a. Qualified opinion.

b. Unmodified opinion.

c. Disclaimer opinion.

d. Adverse opinion.

答案：c

2. When qualifying an opinion because of an insufficiency of audit evidence, an auditor should refer to thesituation in the:

Basis for Qualified Opinion    Notes to the

Paragraphfinancial statements

a. Yes  Yes

b. No  Yes

c. No  No

d. Yes  No

答案：d

3. 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

4.An auditor\'s report on financial statements prepared on the cash receipts and disbursements basis of accounting should include all of the following,except:

a.A reference to the note to the financial statements that describes the cash receipts and disbursements basis of accounting.

b.An opinion as to whether the financial statements are presented fairly in conformity with the cash receipts and disbursements basis of accounting.

c.A statement that the cash receipts and disbursements basis of accounting is not a comprehensive basis of accounting.

d.A statement that the audit was conducted in accordance with auditing standards generally accepted in the United States of America.

答案：C

5.An auditor examining inventory most likely would use variables sampling rather than attributes sampling to:

a. Identify whether inventory items are properly priced.

b. Discover whether misstatements exist in inventory records.

c. Determine whether discounts for inventory are properly recorded.

d. Estimate whether the dollar amount of inventory is reasonable.

答案：d

6. 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

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