各位小伙伴大家好，很多想要報(bào)考美國(guó)CPA考試的考生不知道該如何準(zhǔn)備全英文考試，為了幫助大家更好地備考，幫考網(wǎng)為大家?guī)?lái)了練習(xí)題供考生練習(xí)，幫助大家熟悉題目，具體內(nèi)容如下：

1.Silver, CPA, has been hired by Andrews Co., a publicly held company, to conduct a review of its interim financial information. While performing review procedures, Silver becomes aware of a significant change in the control activities at one of Andrew\\\'s branch locations. Which of the following might Silver consider performing in response to this situation?

I. Making additional inquiries, such as whether management has monitored the changes ａｎｄ considered whether they were operating as intended.

II. Employing analytical procedures with a less precise expectation.

A.Both I ａｎｄ II.

B.Neither I nｏｒII.

C.I only.

D.II only.

答案：C

2.Harris, CPA, has been asked to audit ａｎｄ report on the balance sheet of Fox Co., but not on the statements of income, retained earnings, ｏｒcash flows. This audit will not be performed in conjunction with an audit of the complete ｓｅｔof financial statements. Under these circumstances, Harris may:

A. Not accept the engagement because it would constitute a violation of the profession\\\'s ethical standards.

B. Accept the engagement because such engagements merely involve special considerations in the application of U.S. GAAS.

C. Not accept the engagement because it would be tantamount to rendering a piecemeal opinion.

D. Accept the engagement but should disclaim an opinion because the complete ｓｅｔof financial statements was not audited.

答案：B

3.An auditｏｒmay express an opinion on an entity\\\'s accounts receivable balance even if the auditｏｒhas disclaimed an opinion on the financial statements taken as a whole provided the:

A. Use of the report on accounts receivable is restricted to internal use only.

B. Auditｏｒalso reports on the current asｓｅｔportion of the entity\\\'s balance sheet.

C. Report on accounts receivable discloses the reason fｏｒthe disclaimer of opinion on the financial statements.

D. Report on accounts receivable is presented separately from the disclaimer of opinion on the financial statements.

答案：D

4.An auditor\\\'s report on financial statements prepared on the cash receipts ａｎｄ disbursements basis of accounting should include all of the following,except:

A.A reference to the note to the financial statements that describes the cash receipts ａｎｄ disbursements basis of accounting.

B.An opinion as to whether the financial statements are presented fairly in conformity with the cash receipts ａｎｄ disbursements basis of accounting.

C.A statement that the cash receipts ａｎｄ disbursements basis of accounting is not a comprehensive basis of accounting.

D.A statement that the audit was conducted in accordance with auditing standards generally accepted in the United States of America.

答案：C

5.Which of the following statements is correct concerning letters fｏｒunderwriters, commonly referred to as comfort letters?

A.Letters fｏｒunderwriters typically give negative assurance on unaudited interim financial information.

B.Letters fｏｒunderwriters ordinarily ｕｐｄａｔｅauditors\\\' opinions on the priｏｒyear\\\'s financial statements.

C.Letters fｏｒunderwriters are required by the Securities Act of 1933 fｏｒthe initial public sale of registered securities.

D.Letters fｏｒunderwriters usually are included in the registration statement accompanying a prospectus.

答案：A

6.Which of the following statements is correct concerning materiality in a financial statement audit?

A. The auditor\\\'s materiality judgments generally involve quantitative, but not qualitative, considerations.

B. Materiality levels are generally considered in terms of the smallest aggregate level of misstatement that could be considered material to any one of the financial statements.

C. If the materiality amount used in evaluating audit findings increases from the amount used in planning, the auditｏｒshould apply additional substantive tests.

D. Analytical procedures performed during an audit\\\'s review stage usually decrease materiality levels.

答案：B

7..Comfort letters ordinarily are signed by the client\\\'s:

A.Audit committee.

B.Underwriter of securities.

C.Seniｏｒmanagement.

D.Independent auditor.

答案：D

8.A person identified as an audit committee financial expert of an issuer generally must have acquired the attributes of a financial expert through any of the following experiences, except:

A. As a principal financial officer, principal accounting officer, controller, public accountant, ｏｒauditor.

B. Assessing the performance of public accountants with respect to preparation, auditing, ｏｒevaluation of financial statements.

C. Serving on at least one other issuer\\\'s audit committee ｏｒdisclosure committee of the board of directors.

D. Actively supervising a principal financial officer ｏｒprincipal accounting officer.

答案：c

9.An auditｏｒmay provide an issuer client any of the following non-audit services without impairing independence ａｎｄ without obtaining the preapproval of the audit committee, except:

A.Non-audit services with revenues in aggregate of less than 5% of the total revenues paid by the issuer to the auditｏｒduring the fiscal year in which the non-audit services are provided.

B.Services that the issuer did not recognize as non-audit services at the time of the engagement.

C.Non-audit services to perform financial information systems design ａｎｄ implementation.

D.Non-audit services that were promptly brought to the attention of, ａｎｄ approved by, the audit committee priｏｒto the completion of the audit.

答案：C

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