美国注册会计师考试模拟考题（四）

发布时间：2020-08-08

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1.Which of the following auditor concerns most likely could be so serious that the auditor concludes 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 for changes 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 auditor might conclude that a financial statement audit cannot be performed.

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

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

2. A scope limitation sufficient to preclude an unmodified opinion always will result when management:

a.Engages the auditor after the year-end physical inventory is completed.

b.Requests that certain material accounts receivable not be confirmed.

c.Refuses to acknowledge its responsibility for the fair presentation of the financial statements in conformity with GAAP.

d.Prevents the auditor from reviewing the audit documentation of the predecessor auditor.

Explanation

Choice "c" is correct.The introductory paragraph of the standard unmodified report includes a statement that the financial statements are the responsibility of the company\'s management. Management\'s refusal to accept responsibility for the fair presentation of the financial statements therefore precludes issuance of this standard report.

Choices "d" is incorrect. Preventing the review of documentation of the predecessor auditor would be a reason not to accept the engagement.

Choices "a",and "b" are incorrect, as there are generally alternative procedures the auditor can perform to accomplish his or her goals.

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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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