掃碼下載APP
及時接收最新考試資訊及
備考信息
為了幫助參加2014年美國cpa考試的學員鞏固知識,提高備考效果,正保會計網校特為大家整理了美國cpa考試模擬試題,幫助廣大考生一起學習一起進步。
Which of the following factors most likely would lead a CPA to conclude that a potential audit engagement should be rejected?
a.The details of most recorded transactions are not available after a specified period of time.
b.It is unlikely that sufficient appropriate evidence is available to support an opinion on the financial statements.
c.Management has a reputation for consulting with several accounting firms about significant accounting issues.
d.Internal control activities requiring the segregation of duties are subject to management override.
Explanation
Choice "b" is correct. A CPA cannot render an opinion on financial statements unless he or she has obtained sufficient appropriate audit evidence supporting that opinion. If such evidence were unlikely to be available, the CPA would most likely reject the potential audit engagement.
Choice "a" is incorrect. The auditor takes the availability of information into account when planning the audit, and would need to perform testing throughout the period, but this would not be cause for rejecting a potential audit engagement.
Choice "d" is incorrect. The risk of management override is considered during planning and would not be cause for rejecting a potential audit engagement.
Choice "c" is incorrect. Management may consult with several accounting firms, and this would not be cause for rejecting a potential audit engagement.
Copyright © 2000 - m.electedteal.com All Rights Reserved. 北京正保會計科技有限公司 版權所有
京B2-20200959 京ICP備20012371號-7 出版物經營許可證 京公網安備 11010802044457號
套餐D大額券
¥
去使用 主站蜘蛛池模板: 国产97视频 | 久久免费精品 | 午夜性久久 | 日本一区二区三区视频在线观看 | 亚洲嫩草 | 亚洲免费黄色 | 可以在线观看的av网站 | 国产乱色国产精品播放视频 | 伊人免费视频 | 国产91久久久| 欧美日韩激情在线一区二区三区 | 99久久99久久精品国产片果冻 | 亚洲欧美日韩综合 | 国产一区二区三区四区三区四 | 免费福利片 | 毛片在线免费播放 | 亚洲精品欧美一区二区三区 | 久久精品99国产精品酒店日本 | 日韩精品三区 | 亚洲一区二区在线免费观看 | av免费网 | 久久久国产精品视频 | 91新地址| 91精品国产福利一区二区三区 | 久久久久国产一区二区 | 亚洲午夜久久久久久久久久久 | 久久av在线 | 精品国产日韩欧美 | 黄色一毛片 | 国产一区二区三区四区 | 国产一区二区精品久久 | 午夜精品久久久 | 久久久av| 国内精品一区二区三区 | 黄色大片网站视频 | 国产v亚洲v天堂无码 | 午夜精品久久久久久久 | 九九热精品在线观看 | 在线播放日韩 | 久久成人国产精品 | 国产精品国产三级国产a |