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USCPA精選習(xí)題15：Auditing
天才始于勤奮，沒有人能隨隨便便成功，堅(jiān)持學(xué)習(xí)、認(rèn)真?zhèn)淇疾攀琼樌ㄟ^USCPA考試的必經(jīng)之路。正保會計(jì)網(wǎng)校為大家整理了USCPA-Auditing習(xí)題，希望大家利用好這些內(nèi)容，能夠在有限的時(shí)間內(nèi)提高自己成績。
In evaluating the reasonableness of an entity's accounting estimates, an auditor normally would be concerned about assumptions that are:
a. Similar to industry guidelines.
b. Insensitive to variations.
c. Susceptible to bias.
d. Consistent with prior periods.
【正確答案】C
【答案解析】
Choice "c" is correct. An auditor would be concerned about assumptions that are susceptible to bias because it is more likely that estimates based on such assumptions will be misstated.
Choice "d" is incorrect. The auditor would not normally be concerned about assumptions that are consistent with prior periods, as estimates based on such assumptions are less likely to be misstated.
Choice "b" is incorrect. The auditor would not normally be concerned about assumptions that are insensitive to variation, as estimates based on such assumptions are less likely to be misstated.
Choice "a" is incorrect. The auditor would not normally be concerned about assumptions that are similar to industry guidelines, as estimates based on such assumptions are less likely to be misstated.
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