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2016年美国CPA模拟试题：Auditing（三）
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.
答案：D
Explanation
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.
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