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USCPA精选习题94：Auditing
任何事都是从一个决心，一个行动开始。凡全副精神专注一事，终身必有成就。为了帮助广大考生了解USCPA考试的题型、考试的重点及难易程度，正保会计网校为大家整理了USCPA精选习题94：Auditing，希望大家利用好这些内容。
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.
【正确答案】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.
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