美國(guó)CPA模擬習(xí)題：接受委托 計(jì)劃 風(fēng)險(xiǎn)評(píng)估（五）

為了幫助參加2014年美國(guó)cpa考試的學(xué)員鞏固知識(shí)，提高備考效果，正保會(huì)計(jì)網(wǎng)校特為大家整理了美國(guó)cpa考試模擬試題，幫助廣大考生一起學(xué)習(xí)一起進(jìn)步。

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

a.The CPA's inability to determine whether related party transactions were consummated on terms equivalent to arm's-length transactions.

b.Management's disregard of its responsibility to maintain an adequate internal control environment.

c.Management's refusal to permit the CPA to perform substantive tests before the year-end.

d.The CPA's lack of understanding of the prospective client's internal auditor's computer-assisted audit techniques.

Explanation

Choice"b"is correct.The control environment is the foundation for all other components of internal control.Management's disregard of its responsibility to maintain an adequate internal control environment therefore compromises its ability to provide reasonable assurance regarding reliable financial reporting.The auditor may conclude that the risk that the financial framework used by the client may be unacceptable is great enough that an audit should not be conducted.

Choice"d"is incorrect.The CPA does not need to understand the internal auditor's techniques in order to accept a new audit engagement.

Choice"a"is incorrect.Related party transactions (by definition) are not considered to be arm's-length transactions,and evaluation of such transactions does not affect the CPA's decision regarding acceptance of new clients.

Choice"c"is incorrect.Substantive tests are generally performed after year-end,since prior to that time the financial statements have not been finalized.