新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
2016年美國CPA模擬試題：Auditing1
Which of the following is true about management representations obtained during an engagement to review the financial statements of a nonissuer？
a. Written representations need not include information concerning subsequent events.
b. Written representations with respect to prior periods should not be provided by the current management if they were not present during those periods.
c. Written representations from the current management are required for all periods being reported on.
d. Written representations should be addressed to members of management whom the accountant believes are responsible for and knowledgeable about the matters covered in the representation letter.
答案：C
Explanation
Choice “c” is correct. Written representations from the current management are required for all periods being reported on.
Choice “b” is incorrect. Written representations from the current management are required for all periods being reported on， even if the current management was not present during all such periods.
Choice “d” is incorrect. Written representations should be addressed to the accountant. The letter should be signed by members of management whom the accountant believes are responsible for and knowledgeable about the matters covered in the representation letter.
Choice “a” is incorrect. Written representations should include information concerning subsequent events.
【我要糾錯】 責(zé)任編輯：小瑩子
推薦閱讀
限時免費(fèi)資料
-
思維導(dǎo)圖
-
學(xué)習(xí)計劃
-
科目特點(diǎn)
-
報考指南
-
歷年樣卷
-
財會英語
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號