美国CPA《商业环境》练习题（一）

发布时间：2019-03-02

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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.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.

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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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