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1、财经网络教育领导品牌_高顿网校 All Rights Reserved版权所有 复制必究1AICPA考试AUD模拟资料三1、Which of the following documents is required for an audit in accordance with generallyaccepted auditing standards?Client Representation Client EngagementLetter Lettera No Nob Yes Yesc No Yesd Yes No【答案】B【解析】Choice 2 is correct.Both an eng
2、agement letter and a client representation letter arerequired.Choice 1,3,or 4 are incorrect,based on the above explanation.2、When assessing the competence of an entitys internal auditor,an independent CPA shouldobtain information about all of the following except:a.Education level and professional e
3、xperience of the internal auditor.b.Professional certification of the internal auditor.c.Quality of the internal auditors documentation.d.The organizational status of the internal auditor.【答案】D【解析】Choice 4 is correct.The organizational status of the internal auditor is used to evaluateobjectivity.Ch
4、oice 1 is incorrect.An internal auditors competence may be evaluated based upon his or hereducational level and professional experience.Choice 2 is incorrect.An internal auditors competence may be evaluated based upon his or herprofessional certification.Choice 3 is incorrect.An internal auditors co
5、mpetence may be evaluated based upon the qualityof his ore her audit documentation.3、Analytical procedures may be used in various stages of an audit.The use of analyticalprocedures is required:In the As a Planning Stage Substantive Test财经网络教育领导品牌_高顿网校 All Rights Reserved版权所有 复制必究2a Yes Yesb Yes Noc
6、No Yesd No No【答案】B【解析】Choice 2 is correct.Analytical procedures are required during planning and as a finalreview.Use of analytical procedures as a substantive is optional.Choices 1,3,or 4 are incorrect,based on the above explanation.4、The purpose of applying analytical procedures in the overall rev
7、iew stage of an auditincludes assisting the auditor in all of the following except:a.Assessing conclusion reached.b.Evaluating the overall financial statement presentation.c.Evaluating the going concern assessment.d.Enhancing the understanding of the clients business.【答案】D【解析】Choice 4 is correct.Dur
8、ing planning(not during review),the focus analytical is onenhancing the understanding of the clients business.Choice 1,2,or 3 are incorrect.The purpose of applying analytical procedures during the overallreview stage of an audit is to evaluate the overall financial statement presentation and to asse
9、ssthe conclusion reached.This might include evaluating the assessment of a clients ability tocontinue as a going concern.5、Morris&Shannon,CPAs,is a registered accounting firm.Which of the following is not arequirement that Morris&Shannon must adhere to in auditing the financial statement of anissuer
10、?a.Provide a second partner review of each audit report.b.Describe the scope of the internal control testing performed.c.Maintain audit documentation for at least five years.d.Monitor independence from issuers who are audit clients.【答案】C【解析】Choice 3 is correct.Morris&Shannon must maintain audit docu
11、mentation for at least sevenyears.Choice 1 is incorrect.Morris&Shannon must provide a concurring or second partner review of财经网络教育领导品牌_高顿网校 All Rights Reserved版权所有 复制必究3each audit report.Choice 2 is incorrect.Morris&Shannon must descried in audit reports the scope of testing of theissuers internal control structure and procedures.Choice 4 is incorrect.Morris&Shannon must monitor independence from issuers that it audits.参与AICPA的考生可按照复习计划有效进行，另外高顿网校官网考试辅导高清课程已经开通，还可索取证券考试通关宝典，针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。更多详情可登录高顿网校官网进行咨询，也欢迎您关注我们的官方微信（微信号：gaodunaicpa）。