2016年美国CPA模拟试题：Auditing（5）

　　A successor auditor most likely would make specific inquiries of the predecessor auditor regarding：

　　a. The competency of the client's internal audit staff.

　　b. Specialized accounting principles of the client's industry.

　　c. Disagreements with management as to auditing procedures.

　　d. The uncertainty inherent in applying sampling procedures.

　　答案：C

　　Explanation

　　Choice “c” is correct. Inquiries should include specific questions regarding, among other things, facts that might bear on the integrity of management； disagreements with management as to accounting principles, auditing procedures, or other similarly significant matters； communications with those charged with governance regarding fraud, acts of noncompliance with laws and regulations, and matters relating to internal control； and the predecessor's understanding as to the reasons for the change of auditors.

　　Choice “b” is incorrect. Specialized industry accounting principles might be discussed； however, the successor would be more likely to inquire about items specific to the client.

　　Choice “a” is incorrect. The competency of the client's internal audit staff might be discussed； however, inquiries of the predecessor auditor regarding the staff are not required.

　　Choice “d” is incorrect. The uncertainty in applying sampling procedures is not something that is typically discussed with the predecessor auditor.