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2016年美國CPA練習題精選：Financial 53
An auditor's analytical procedures most likely would be facilitated if the entity:
a. Develops its data from sources solely within the entity.
b. Segregates obsolete inventory before the physical inventory count.
c. Corrects material weaknesses in internal control before the beginning of the audit.
d. Uses a standard cost system that produces variance reports.
答案：D
Explanation
Choice "d" is correct. An auditor's analytical procedures are facilitated when an entity uses a standard cost system with variance reports because the comparison of actual to budget will already have been performed. In addition, it is likely that management will already be aware of significant variations from budget and will be better able to address any questions the auditor may have.
Choice "b" is incorrect. Segregation of obsolete inventory would note an important factor in determining whether analytical procedures would be effective.
Choice "c" is incorrect. Correction of internal control weaknesses prior to the beginning of the audit would not affect analytical procedures.
Choice "a" is incorrect. Analytical procedures using data developed solely within the entity are not as reliable as analytical procedures using data developed externally.
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