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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每日一练41.Which of the following circumstances requires modification of the accountants report on areview of interim financial information of a publicly held entity prepared on the basis ofgenerally accepted accounting principles?a.An uncertainty,l
2、ack of adherence to generally accepted accounting principles,and lack ofadequate disclosure.b.Lack of adherence to generally accepted accounting principles and lack of adequatedisclosure.c.None of the following:an uncertainty,an accounting change,lack of adherence togenerally accepted accounting pri
3、nciples,lack of adequate disclosure.d.An accounting change,lack of adequate disclosure,and lack of adherence to generallyaccepted accounting principles.【答案】b【解析】Choice 2 is correct.Departures from GAAP(including inadequate disclosure)requiremodification of the review report.Choice 1 is correct.Depar
4、tures from GAAP(including inadequate disclosure)requiremodification of the review report.Choice 1 is incorrect.Uncertainties and accounting changes do not require reportmodifications,as long as disclosure is adequate.Choice 3 is incorrect.Departures from GAAP(including inadequate disclosure)requirem
5、odification of the review report.Choice 4 is incorrect.Accounting changes do not require report modifications,as long asdisclosure is adequate.2.Under Government Auditing Standards(GAS),when reporting on compliance with laws andregulations in a financial statement audit,the auditors report should in
6、clude:a.An opinion on whether the entitys goals and objectives were affected by its compliancewith laws and regulations.b.The materiality criteria used by the auditor in considering whether instances ofnon-compliance were significant.c.Assurance that all controls over fraud and illegal acts were tes
7、ted.d.Relevant information regarding material illegal acts and fraud or irregularities found in thecourse of the audit.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2e.Relevant information regarding material illegal acts and fraud or irregularities found in thecourse of the audit.【答案】d【解析】Choice 4 is
8、correct.The auditors report either asserts that there are no findings orreferences a separate schedule of findings,which includes disclosure of material instances of fraudand illegal acts.Choice 1 is incorrect.There is no opinion expressed on the achievement of goals andobjectives and their relation
9、ship to compoliance.Choice 2 is incorrect.While the auditors report on noncompliance and on internal controlincludes a definition of“material weakness”,there is no discussion of the specific materialitycriteria applied to determine the significance of instances of non-compliance.Choice 3 is incorrec
10、t.The report discloses that internal control over financial reporting wasconsidered as part of designing the audit,but it does not state that all controls over fraud andillegal acts were tested.3.The standard compilation report on the financial statements of a nonissuer that omitsubstantially all di
11、sclosures should:I.Include a paragraph disclosing such omissions.II.Include a disclaimer of opinion.III.State that if the omitted disclosures were included,they might influence the usersconclusions.a.I only.b.I,II,and III.c.I and III only.d.III only.【答案】b【解析】Choice 2 is correct.The first paragraph o
12、f the standard compilation report includes adisclaimer,indicating that the accountant does not express an opinion or providing any assurancewith respect to financial statement presentation.When substantially all disclosures are omitted,the report should also include a paragraph disclosing such omiss
13、ions and stating that if theomitted disclosures were included,they might influence the users conclusions.Choices 1,3,and 4 are incorrect,based on the above explanation.4.With respect to a review of the financial statements of a nonissuer,the accountant is required财经网络教育领导品牌_高顿网校 All Rights Reserved版
14、权所有 复制必究3to obtain:a.An understanding of internal control.b.Sufficient evidence supporting managements assertions.c.A client representation letter.d.A letter of consent from the predecessor auditor.【答案】c【解析】Choice 3 is correct.The accountant is required to obtain a representation letter frommanageme
15、nt for all financial statements and periods covered by the review report.Choice 1 is incorrect.The accountant is neither required to test nor obtain an understanding ofinternal control.Choice 2 is incorrect.Audit procedures include obtaining evidence to support managementsassertions,and no testing o
16、r audit procedures are required in a reviews.Choice 4 is incorrect.The successor auditor may decide(but is not required)to communicatewith the predecessor and no letter of consent from the predecessor is required.5.Which of the following statements is true regarding prospective financial statements?
17、a.The independent accountant may perform an examination or a review of pro formafinancial statements,which are one form of prospective financial statements.b.All reports on prospective financial statements require a statement indicating that theprospective results may not be achieved.c.All reports o
18、n prospective financial statements require that the accountant beindependent.d.All reports on prospective financial statements require a statement indicating that thereport is for the limited use of specified parties.【答案】b【解析】Choice 2 is correct.All reports on prospective financial statements requir
19、e a statementindicating that the prospective results may not be achieved.Choice 1 is incorrect.Pro forma financial statements are not considered to be prospectivefinancial statements.Choice 3 is incorrect.A compilation of prospective financial statements does not requireindependence.Choice 4 is inco
20、rrect.Compilation and examination reports on forecasts do not require astatement indicating that the report is for the limited use of specified parties.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4参与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）。