美国注册会计师考试模拟试题(2020-08-08)

发布时间：2020-08-08

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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 predecessor auditor regarding the prior year\'s audit.

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

Explanation

Choice "a" is correct. An auditor must consider the availability and adequacy of the client\'s accounting records and the integrity of management in deciding whether or not to accept a new audit engagement. A prospective client that is unwilling to provide all financial records would give the auditor cause for concern about both of these issues.

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

Choice "d" is incorrect. The auditor can 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 or written inquiries of the predecessor auditor before accepting an engagement. Oral inquiries are sufficient here.

2. Which of the following factors most likely would lead a CPA to conclude that a potential audit engagement should be rejected?

a.The details of most recorded transactions are not available after a specified period of time.

b.It is unlikely that sufficient appropriate evidence is available to support an opinion on the financial statements.

c.Management has a reputation for consulting with several accounting firms about significant accounting issues.

d.Internal control activities requiring the segregation of duties are subject to management override.

Explanation

Choice "b" is correct. A CPA cannot render an opinion on financial statements unless he or she has obtained sufficient appropriate audit evidence supporting that opinion. If such evidence were unlikely to be available, the CPA would most likely reject the potential audit engagement.

Choice "a" is incorrect. The auditor takes the availability of information into account when planning the audit, and would need to perform testing throughout the period, but this would not be cause for rejecting a potential audit engagement.

Choice "d" is incorrect. The risk of management override is considered during planning and would not be cause for rejecting a potential audit engagement.

Choice "c" is incorrect. Management may consult with several accounting firms, and this would not be cause for rejecting a potential audit engagement.

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下面小编为大家准备了 美国CPA考试 的相关考题，供大家学习参考。

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