2016年美国CPA模拟试题：Auditing（4）

　　Before accepting an engagement to audit a new client, a CPA is required to obtain：

　　a. A preliminary understanding of the prospective client's control environment.

　　b. The prospective client's signature to the representation letter.

　　c. An understanding of the prospective client's industry and business.

　　d. The prospective client's consent to make inquiries of the predecessor auditor.

　　答案：D

　　Explanation

　　Choice “d” is correct. Inquiry of the predecessor auditor is a required pre-acceptance procedure. However, consent of the prospective client must be obtained before a CPA can make such inquiries of the predecessor auditor.

　　Choice “c” is incorrect. Obtaining an understanding of the client's industry and business is a planning procedure performed after an engagement is accepted.

　　Choice “b” is incorrect. A management representation letter is not obtained until the end of the audit.

　　Choice “a” is incorrect. Obtaining a preliminary understanding of the client's control environment is an audit procedure （required by the second standard of fieldwork） that would be performed after an engagement is accepted.