備考是一條艱辛而又漫長的旅程，只有掌握了學(xué)習(xí)方法，才能輕松應(yīng)對。為了幫助大家更好的備考，下面幫考網(wǎng)給大家分享一些USCPA考試AUD審計(jì)試題，備考的小伙伴趕緊來練練手吧。

1.Harris, CPA, has been asked to audit and report on the balance sheet of Fox Co., but not on the statements of income, retained earnings, or cash flows. This audit will not be performed in conjunction with an audit of the complete set of financial statements. Under these circumstances, Harris may:

a. Not accept the engagement because it would constitute a violation of the profession\'s ethical standards.

b. Accept the engagement because such engagements merely involve special considerations in the application of U.S. GAAS.

c. Not accept the engagement because it would be tantamount to rendering a piecemeal opinion.

d. Accept the engagement but should disclaim an opinion because the complete set of financial statements was not audited.

【答案】B

2.Silver, CPA, has been hired by Andrews Co., a publicly held company, to conduct a review of its interim financial information. While performing review procedures, Silver becomes aware of a significant change in the control activities at one of Andrew\'s branch locations. Which of the following might Silver consider performing in response to this situation?

I. Making additional inquiries, such as whether management has monitored the changes and considered whether they were operating as intended.

II. Employing analytical procedures with a less precise expectation.

a.Both I and II.

b.Neither I nor II.

c.I only.

d.II only.

【答案】C

3.The phrase "U.S. generally accepted accounting principles" is an accounting term that:

a.Is included in the audit report to indicate that the audit has been conducted in accordance with generally accepted auditing standards (GAAS).

b.Includes broad guidelines of general application but not detailed practices and procedures.

c.Provides a measure of conventions, rules, and procedures governed by the AICPA.

d.Encompasses the conventions, rules, and procedures necessary to define U.S. accepted accounting practice at a particular time.

【答案】D

4.When an accountant compiles projected financial statements, the accountant\'s report should include a separate paragraph that:

a.Identifies the accounting principles used by management.

b.Describes the limitations on the projection\'s usefulness.

c.Describes the differences between a projection and a forecast.

d.Expresses limited assurance that the actual results may be within the projection\'s range.

【答案】B

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