各位小伙伴大家好，美國CPA考試共有三種題型：選擇題，案例分析題和寫作題，不同科目題型分配不同，為了幫助大家更好地備考，幫考網(wǎng)帶來了練習(xí)題供大家練習(xí)，幫助大家熟悉題型和積累答題經(jīng)驗(yàn)，具體內(nèi)容如下：

1.Which of the following factors most likely would cause a CPA to not accept a new audit engagement?

a.The prospective client is unwilling to make all financial records available to the CPA.

b.The prospective client has already completed its physical inventory count.

c.The CPA makes oral inquiries (only) to the predecessｏｒauditｏｒregarding the priｏｒyear\\\'s audit.

d.The CPA lacks an understanding of the prospective client\\\'s operations ａｎｄ　industry.

Explanation

Choice "a" is correct. An auditｏｒmust consider the availability ａｎｄ　adequacy of the client\\\'s accounting records ａｎｄ　the integrity of management in deciding whether ｏｒnot to accept a new audit engagement. A prospective client that is unwilling to provide all financial records would give the auditｏｒcause fｏｒconcern about both of these issues.

Choice "b" is incorrect. The auditｏｒmay apply acceptable alternative procedures to audit inventory.

Choice "d" is incorrect. The auditｏｒcan accept the engagement ａｎｄ　obtain an understanding of the client\\\'s operations ａｎｄ　industry after acceptance.

Choice "c" is incorrect. The CPA is required to make oral ｏｒwritten inquiries of the predecessｏｒauditｏｒbefore accepting an engagement. Oral inquiries are sufficient here.

2.Which of the following auditｏｒconcerns most likely could be so serious that the auditｏｒconcludes that a financial statement audit cannot be performed?

a.Management is dominated by one person who is also the majority stockholder.

b.Management fails to modify prescribed internal controls fｏｒchanges in information technology.

c.There is a substantial risk of intentional misapplication of accounting principles.

d.Internal control activities requiring segregation of duties are rarely monitored by management.

Explanation

Choice "c" is correct. Intentional misapplication of accounting principles would indicate that management lacks integrity ａｎｄ　as a result, the auditｏｒmight conclude that a financial statement audit cannot be performed.

Choice "b" is incorrect. Management\\\'s failure to modify prescribed internal controls fｏｒchanges in information technology would preclude the auditｏｒfrom relying on those controls but would not prevent the auditｏｒfrom performing a financial statement audit.

Choice "d" is incorrect. If management rarely monitors segregation of duties, the auditｏｒwould not rely on that particular control, but this would not prevent the auditｏｒfrom performing a financial statement audit.

Choice "a" is incorrect. If management is dominated by one person who is also the majority stockholder, the risk of fraudulent financial reporting is increased, but this would not preclude the auditｏｒfrom performing a financial statement audit.

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