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美国CPA模拟试题：Auditing（八）
Which of the following procedures would an auditor most likely perform in obtaining evidence about subsequent events?
a. Inquire about payroll checks that were recorded before the year-end but cashed after the year-end.
b. Examine changes in the quoted market prices of investments purchased since the year-end.
c. Apply analytical procedures to the details of the balance sheet accounts that were tested at interim dates.
d. Compare the latest available interim financial information with the financial statements being reported upon.
【答案解析】D
Choice "d" is correct. In obtaining evidence about subsequent events, the auditor should examine the latest available interim financial information, and compare them with the financial statements under audit.
Choice "b" is incorrect. Changes in quoted market prices subsequent to year-end are to be expected, and would not provide information about subsequent events.
Choice "c" is incorrect. Applying analytical procedures to the details of the balance sheet accounts that were tested at interim dates is part of testing the year-end financial statements, not part of obtaining evidence about subsequent events.
Choice "a" is incorrect. Payroll checks that are recorded before year-end are not subsequent events, even if they are not cashed until after year-end.
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