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—AUD

In which of the following situations would an auditｏｒwho is rendering an audit opinion on the financial statements of an employee benefit plan that will be filed with the Department of Labｏｒbe considered independent? 

A. The auditor\\'s spouse has obtained an immaterial direct financial interest in the employee benefit plan. 

B. The auditｏｒobtained a material indirect financial interest in the employee benefit plan. 

C. A member of the auditor\\'s firm was an investment advisｏｒto the employee benefit plan during the period of professional engagement but was not providing services as of the date of the opinion. 

D. A member of the auditor\\'s firm was a voting trustee of the plan in a priｏｒyear but has since disassociated from the plan ａｎｄ　did not participate in auditing the financial statements of the plan. 

【答案】

D

—BEC

Last year a segment of Dickson Company had the following sales, assets, ａｎｄ　operating income:  

      Sales   $500,000       

      Assets     200,000       

      Operating income      50,000  

What is the segment\\'s asｓｅｔturnover? 

A. 2 times             

B. 2.5 times           

C. 4 times             

D. 10 times 

【答案】

B

—REG

Which of the following situations would most likely be a violation of the Treasury Circular 230 solicitation guidelines by a CPA, assuming that there are no violations of federal ｏｒstate laws ｏｒother rules? 

A. The CPA sends unsolicited e-mails to potential clients guaranteeing tax refunds from the Internal Revenue Service. 

B. The CPA mails solicitation letters, clearly identified as such, to randomly selected business firms from a local directory, disclosing how the firms were selected to be contacted.

C. The CPA records a radio advertising broadcast that fails to disclose the fee charged fｏｒan initial consultation.

D. The CPA advertises in a local newspaper as providing accounting ａｎｄ　tax services without disclosing fee information. 

【答案】

A

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