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【AICPA备考干货】REG单项选择题练习及解析(八)

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今天的模拟题是关于AUD科目的。



1. Inherent risk and control risk differ from detection risk in which of the following ways?

a. Inherent risk and control risk exist independently of the audit.

b. Inherent risk and control risk exist as a result of the auditor's judgment about materiality.

c. Inherent risk and control risk are calculated by the client.

d. Inherent risk and control risk are controlled by the auditor.



2. Prior to, or in conjunction with, the information-gathering procedures for an audit, audit team members should discuss the potential for material misstatement due to fraud. Which of the following best characterizes the mind-set that the audit team should maintain during this discussion?

a. Presumptive.

b. Questioning.

c. Judgmental.

d. Criticizing.



3. During the audit of a new client, the auditor determined that management had given illegal bribes to municipal officials during the year under audit and for several prior years. The auditor notified the client's board of this act of noncompliance with laws and regulations, but the board decided to take no action because the amounts involved were immaterial to the financial statements. Under these circumstances, the auditor should:

a. Report the illegal bribes to the municipal official at least one level above those persons who received the bribes.

b. Add an explanatory paragraph emphasizing that certain matters, while not affecting the unmodified opinion, require disclosure.

c. Issue an "except for" qualified opinion or an adverse opinion with a separate paragraph that explains the circumstances.

d. Consider withdrawing from the audit engagement and disassociating from future relationships with the client.



答案及接下如下:



1. Inherent risk and control risk differ from detection risk in which of the following ways?

a. Inherent risk and control risk exist independently of the audit.

b. Inherent risk and control risk exist as a result of the auditor's judgment about materiality.

c. Inherent risk and control risk are calculated by the client.

d. Inherent risk and control risk are controlled by the auditor.



Explanation

Choice "a" is correct. Inherent risk and control risk exist independently of the audit and the auditor cannot generally change these risks.

Choice "c" is incorrect. Inherent risk and control risk are not calculated by the client. Inherent risk and control risk are assessed by the auditor.

Choice "d" is incorrect. The auditor can control detection risk, not inherent risk or control risk.

Choice "b" is incorrect. Inherent risk and control risk are assessed based on the entity and its environment, not as a result of the auditor's judgment about materiality.



4. Prior to, or in conjunction with, the information-gathering procedures for an audit, audit team members should discuss the potential for material misstatement due to fraud. Which of the following best characterizes the mind-set that the audit team should maintain during this discussion?

a. Presumptive.

b. Questioning.

c. Judgmental.

d. Criticizing.



Explanation

Choice "b" is correct. During an audit, the auditor should maintain an attitude of professional skepticism, which includes a questioning mind and a critical assessment of audit evidence.

Choices "a", "c", and "d" are incorrect per the above explanation.



5. During the audit of a new client, the auditor determined that management had given illegal bribes to municipal officials during the year under audit and for several prior years. The auditor notified the client's board of this act of noncompliance with laws and regulations, but the board decided to take no action because the amounts involved were immaterial to the financial statements. Under these circumstances, the auditor should:

a. Report the illegal bribes to the municipal official at least one level above those persons who received the bribes.

b. Add an explanatory paragraph emphasizing that certain matters, while not affecting the unmodified opinion, require disclosure.

c. Issue an "except for" qualified opinion or an adverse opinion with a separate paragraph that explains the circumstances.

d. Consider withdrawing from the audit engagement and disassociating from future relationships with the client.



Explanation

Choice "d" is correct. The auditor may conclude that withdrawal is necessary when the client does not take the remedial action that the auditor considers necessary in the circumstances, even when the act of noncompliance with laws and regulations is not material to the financial statements. Factors that should affect the auditor's conclusion include the implications of the failure to take remedial action, which may affect the auditor's ability to rely on management representations, and the effects of continuing association with the client. In reaching a conclusion on such matters, the auditor may wish to consult with his own legal counsel.

Choice "b" is incorrect. Adding an explanatory paragraph emphasizing that certain matters, while not affecting the unmodified opinion, require disclosure is not an option as management has committed an act of noncompliance with laws and regulations and those charged with governance (board of directors) have not taken appropriate action.

Choice "a" incorrect. The auditor does not have a duty to report to parties outside of the entity, with certain exceptions.

Choice "c" is incorrect. Issuing an "except for" qualified opinion or an adverse opinion with a separate paragraph that explains the circumstances is not an option as management has committed an act of noncompliance with laws and regulations and those charged with governance (board of directors) have not taken appropriate action.



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(责任编辑:杨喜泉)


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