俗話說“溫故而知新”，美國注冊會計師USCPA備考學(xué)習(xí)更應(yīng)如此。根據(jù)遺忘曲線，識記后的兩三天，遺忘速度最快，然后逐漸緩慢下來。因此，在學(xué)習(xí)的過程中對剛學(xué)過的知識，應(yīng)及時復(fù)習(xí)。隨著記憶鞏固程度的提高，復(fù)習(xí)次數(shù)可以逐漸減少，間隔的時間可以逐漸加長。要及時“趁熱打鐵”，學(xué)過即習(xí)，方為及時。忌在學(xué)習(xí)之后很久才去復(fù)習(xí)。
今天宏景國際教育為你準(zhǔn)備的免費(fèi)模擬題練習(xí)是關(guān)于AUD科目的。
1. A client has capitalizable leases but refuses to capitalize them in the financial statements.
Which of thefollowing reporting options does an auditor have if the amounts pervasively distort the financialstatements?
a. Qualified opinion.
b. Unmodified opinion.
c. Disclaimer opinion.
d. Adverse opinion.
2. When qualifying an opinion because of an insufficiency of audit evidence, an auditor should refer to thesituation in the:
Basis for Qualified Opinion ?????Notes to the
Paragraphfinancial statements
a. ?????????Yes ???????????????????Yes
b. ?????????No ???????????????????Yes
c. ?????????No ????????????????????No
d. ?????????Yes?????????????????????No
3. An auditor who is unable to form an opinion on a new client's opening inventory balances may issue anunmodified opinion on the current year's:
a. Income statement only.
b. Statement of cash flows only.
c. Statement of shareholders' equity only.
d. Balance sheet only.
答案及解析如下：
1. A client has capitalizable leases but refuses to capitalize them in the financial statements.
Which of thefollowing reporting options does an auditor have if the amounts pervasively distort the financialstatements?
a. Qualified opinion.
b. Unmodified opinion.
c. Disclaimer opinion.
d. Adverse opinion.
Explanation
Choice "d" is correct. The scenario above indicates a material departure from GAAP that is neither?necessary nor justified by the client. When a misstatement is both material and pervasive, the auditor?should issue an adverse opinion.
Choice "b" is incorrect. An unmodified opinion cannot be issued because the financial statements are not?fairly presented in conformity with GAAP.
Choice "c" is incorrect. A disclaimer opinion would not be used by the auditor for the above scenario as?there are no apparent scope limitations to inhibit the auditor from rendering an opinion.
2. When qualifying an opinion because of an insufficiency of audit evidence, an auditor should refer to thesituation in the:
Basis for Qualified Opinion ?????Notes to the
Paragraphfinancial statements
a. ???????Yes ???????????????????Yes
b. ???????No ???????????????????Yes
c. ???????No ????????????????????No
d.YesNo
Explanation
Choice "d" is correct. When a qualified opinion results from a limitation on the scope of the audit or an?insufficiency of audit evidence, the situation should be described in the Basis for Qualified Opinion?paragraph preceding the opinion paragraph and referred to in the opinion paragraph of the auditor's report.
It is not appropriate for the scope of the audit to be explained in a note to the financial statements, since?the description of the audit scope is the responsibility of the auditor and not that of the client.
Choices "a", "b", and "c" are incorrect based on the above explanation.
3. An auditor who is unable to form an opinion on a new client's opening inventory balances may issue anunmodified opinion on the current year's:
a. Income statement only.
b. Statement of cash flows only.
c. Statement of shareholders' equity only.
d. Balance sheet only.
Explanation
Choice "d" is correct. If the auditor is unable to form an opinion on a new client's opening inventory balances,?the auditor will issue an opinion on the closing balance sheet only and will issue a disclaimer of opinion on the?statements of income, retained earnings and cash flows.
Choices "a", "b", and "c" are incorrect. The auditor should issue a disclaimer of opinion on these financial?statements if the auditor is unable to form an opinion regarding opening inventory balances.
宏景國際提醒，USCPA，全球會計第一證，想要晉升，USCPA不可少。關(guān)注“宏景AICPA”微信公眾號，最專業(yè)的AICPA資訊平臺，乘宏景之翅，逆襲成企業(yè)招聘的super star!
（責(zé)任編輯：Lisa）
來源：宏景國際教育，轉(zhuǎn)載請注明出處。
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