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USCPA模拟题:AUD科目选择题练习及解析(三十一)

如果你的记忆力不错,小编相信你学习AUD会比较容易,换句话说,AUD甚至是一个记忆力的考试。而且,如果你从事的是审计工作,那么你对相关的审计流程一定非常熟悉,AUD考试你完全能应付过来,当然你还是需要一定量的题目训练!我们每期推送的免费模拟题都是精选自Wiley 的USCPA题库,都是当季活跃模拟题。如果你平时的工作和审计不相关,那么你就必须得用心的去记忆了!
今天为你准备的免费模拟题是关于AUD科目的。
 
1. 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.
 
2.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.
 
3. Which of the following is the primary objective of probability proportional to sample size?
a. To identify overstatement errors.
b. To identify items where controls were not properly applied.
c. To increase the proportion of smaller-value items in the sample.
d. To identify zero and negative balances.
 
答案及解析如下:
 
1.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.
Explanation
Choice "d" is correct. Variables sampling is used to determine whether a given account balance is reasonable.
Choice "a" is incorrect. Attribute sampling is used to test the attributes, or characteristics, of each item in a sample. In this case, attribute sampling would be used to determine if proper procedures with respect to pricing were followed for each item in the sample.
Choice "b" is incorrect. Attribute sampling is used to test the attributes, or characteristics, of each item in a sample. In this case, attribute sampling would be used to determine if inventory was properly recorded for each item in the sample.
Choice "c" is incorrect. Attribute sampling is used to test the attributes, or characteristics, of each item in a sample. In this case, attribute sampling would be used to determine if discounts were properly applied to inventory for each item in the sample.
 
3. 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.
Explanation
Choice "b" is correct. When planning a sample for a test of subsequent cash receipts, the auditor should consider preliminary judgments about materiality levels.
Choice "a" is incorrect. The amount of bad debt write-offs in the prior year is not a consideration in planning for a sample for a test of subsequent cash receipts. A test of subsequent cash receipts is performed to assess the valuation of customer/trade accounts receivable.
Choice "d" is incorrect. The size of the inter company accounts receivable balance is not a consideration in planning a sample for a test of subsequent cash receipts. Inter company accounts receivable are eliminated upon consolidation and do not impact the valuation of accounts receivable.
Choice "c" is incorrect. The auditor's allowable risk of assessing control risk too low relates to tests of controls and is not a consideration in planning for a Sample for a test of subsequent cash receipts. A test of subsequent cash receipts is a substantive test of details.
 
3. Which of the following is the primary objective of probability proportional to sample size?
a. To identify overstatement errors.
b. To identify items where controls were not properly applied.
c. To increase the proportion of smaller-value items in the sample.
d. To identify zero and negative balances.
Explanation
Choice "a" is correct. PPS sampling is a method designed to estimate overstatement errors. Zero balances, negative balances, and understated balances require special design considerations.
Choice "c" is incorrect. PPS sampling emphasizes larger items, which are more likely to be selected for the sample.
Choice "b" is incorrect. PPS sampling is a technique used to estimate a dollar amount of error in a population. It does not identify items where controls were lacking.
Choice "d" is incorrect. PPS sampling does not identify zero and negative balances; however, if such balances exist in the population, special design considerations are required in order to use PPS sampling.
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