新用户扫码下载
扫码下载APP
及时接收最新考试资讯及
备考信息
USCPA精选习题11：Auditing
天才始于勤奋，没有人能随随便便成功，坚持学习、认真备考才是顺利通过USCPA考试的必经之路。正保会计网校为大家整理了习题，希望大家利用好这些内容，能够在有限的时间内提高自己成绩。
Which of the following procedures most likely would assist an auditor in determining whether management has identified all accounting estimates that could be material to the financial statements?
a. Determine whether accounting estimates deviate from historical patterns.
b. Confirm inventories at locations outside the entity.
c. Inquire about the existence of related party transactions.
d. Review the lawyer's letter for information about litigation.
【正确答案】D
【答案解析】
Choice "d" is correct. The auditor should inquire of management concerning pending or threatened litigation, and should obtain a letter from the client's lawyer to corroborate this information. Included in this letter is either an identification of the omission of any pending or threatened litigation, claims, and assessments, or a statement that the list of such matters (as provided by management) is complete.
Choice "c" is incorrect. Accounting estimates generally are not associated with the existence of related party transactions.
Choice "a" is incorrect. Evaluating deviations from historical patterns assists an auditor in determining if a recorded estimate is reasonable, but it does not provide assurance that management has identified all material accounting estimates.
Choice "b" is incorrect. Accounting estimates generally are not associated with the existence of inventories at locations outside the entity.
相关推荐：
有意向报考的AICPA的考生赶快点击下方按钮进行免费预评估>> 了解AICPA报考条件吧！
新用户扫码下载
京公网安备 11010802044457号