新用戶掃碼下載
掃碼下載APP
及時(shí)接收最新考試資訊及
備考信息
2020年USCPA模擬題：Auditing
任何事都是從一個(gè)決心，一個(gè)行動(dòng)開(kāi)始。凡全副精神專(zhuān)注一事，終身必有成就。為了幫助廣大考生了解USCPA考試的題型、考試的重點(diǎn)及難易程度，正保會(huì)計(jì)網(wǎng)校為大家整理了2020年USCPA模擬題：Auditing，希望大家利用好這些內(nèi)容。
Before accepting an engagement to audit a new client, a CPA is required to obtain：
a. A preliminary understanding of the prospective client's control environment.
b. The prospective client's signature to the representation letter.
c. An understanding of the prospective client's industry and business.
d. The prospective client's consent to make inquiries of the predecessor auditor.
【正確答案】D
【答案解析】
Choice “d” is correct. Inquiry of the predecessor auditor is a required pre-acceptance procedure. However, consent of the prospective client must be obtained before a CPA can make such inquiries of the predecessor auditor.
Choice “c” is incorrect. Obtaining an understanding of the client's industry and business is a planning procedure performed after an engagement is accepted.
Choice “b” is incorrect. A management representation letter is not obtained until the end of the audit.
Choice “a” is incorrect. Obtaining a preliminary understanding of the client's control environment is an audit procedure （required by the second standard of fieldwork） that would be performed after an engagement is accepted.
相關(guān)推薦：
美國(guó)CPA考點(diǎn)：成本會(huì)計(jì)中直接成本法的運(yùn)用
【入門(mén)必備】常見(jiàn)財(cái)會(huì)類(lèi)英語(yǔ)詞匯-M系列
五一宅家備考超車(chē)攻略已送達(dá) 美國(guó)CPA“宅家備考法”值得擁有！
網(wǎng)校擁有專(zhuān)業(yè)的課程體系、特色的雙語(yǔ)教學(xué)模式、靈活多樣的學(xué)習(xí)方式、全方位一站式配套服務(wù)，定能為您助一臂之力。機(jī)會(huì)難得，欲報(bào)從速！
有意向報(bào)考的AICPA的考生趕快點(diǎn)擊免費(fèi)預(yù)評(píng)估>> 了解AICPA報(bào)考條件吧！
推薦閱讀
章小炎主講：《財(cái)務(wù)會(huì)計(jì)與報(bào)告》免費(fèi)聽(tīng)
李向祎主講：《審計(jì)與鑒證》免費(fèi)聽(tīng)
限時(shí)免費(fèi)資料
-
思維導(dǎo)圖
-
學(xué)習(xí)計(jì)劃
-
科目特點(diǎn)
-
報(bào)考指南
-
歷年樣卷
-
財(cái)會(huì)英語(yǔ)
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號(hào)