首页 > 美国注册会计师 > 复习指导 > 考点辅导

2015年美国CPA模拟试题:Auditing(三)

普通 来源:正保会计网校 2015-10-10

为了使广大USCPA考生能够顺利通过考试,如下为网校为USCPA考生整理的习题,希望对大家有所帮互助!

Which of the following procedures most likely would assist an auditor in determining whether management has identified all accounting estimates that could be material to the financial statements?

a. Determine whether accounting estimates deviate from historical patterns.

b. Confirm inventories at locations outside the entity.

c. Inquire about the existence of related party transactions.

d. Review the lawyer's letter for information about litigation.

答案:D

Explanation

Choice "d" is correct. The auditor should inquire of management concerning pending or threatened litigation, and should obtain a letter from the client's lawyer to corroborate this information. Included in this letter is either an identification of the omission of any pending or threatened litigation, claims, and assessments, or a statement that the list of such matters (as provided by management) is complete.

Choice "c" is incorrect. Accounting estimates generally are not associated with the existence of related party transactions.

Choice "a" is incorrect. Evaluating deviations from historical patterns assists an auditor in determining if a recorded estimate is reasonable, but it does not provide assurance that management has identified all material accounting estimates.

Choice "b" is incorrect. Accounting estimates generally are not associated with the existence of inventories at locations outside the entity.

正保会计网校USCPA考试辅导已经全面招生。了解USCPA考试辅导课程>>

我要纠错】 责任编辑:蓝色天空
打开APP 订阅最新报考消息

报考指南

今日热搜

热点推荐

热销好课

畅学无忧班

畅学无忧班

系统学习 逐章精讲

了解详情30000元/4科

正价课免费试听

USCPA免费试听

申请购课优惠

USCPA公众号

截图保存到相册

微信识别二维码

千元大额优惠

有奖原创征稿
客服 首页
取消
复制链接,粘贴给您的好友

复制链接,在微信、QQ等聊天窗口即可将此信息分享给朋友