2016年美国CPA模拟试题：Auditing（四）

In evaluating the reasonableness of an entity's accounting estimates, an auditor normally would be concerned about assumptions that are:

a. Similar to industry guidelines.

b. Insensitive to variations.

c. Susceptible to bias.

d. Consistent with prior periods.

答案：C

Explanation

Choice "c" is correct. An auditor would be concerned about assumptions that are susceptible to bias because it is more likely that estimates based on such assumptions will be misstated.

Choice "d" is incorrect. The auditor would not normally be concerned about assumptions that are consistent with prior periods, as estimates based on such assumptions are less likely to be misstated.

Choice "b" is incorrect. The auditor would not normally be concerned about assumptions that are insensitive to variation, as estimates based on such assumptions are less likely to be misstated.

Choice "a" is incorrect. The auditor would not normally be concerned about assumptions that are similar to industry guidelines, as estimates based on such assumptions are less likely to be misstated.