新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
USCPA精選習(xí)題35：Auditing
做題是一個不斷糾正的過程，也是一個變換思維模式，發(fā)現(xiàn)新的自我的過程。為了幫助廣大考生了解USCPA考試的題型、考試的重點及難易程度，正保會計網(wǎng)校為大家整理了USCPA-Auditing習(xí)題，希望大家利用好這些內(nèi)容，能夠在有限的時間內(nèi)提高自己成績。
What is an auditor's responsibility for supplementary information, such as disclosure of pension information, which is outside the basic financial statements but required by GAAP?
a. The auditor should apply certain limited procedures to the supplementary information.
b. The auditor's only responsibility for supplementary information is to determine that such information has not been omitted.
c. The auditor should engage a specialist, such as an actuary, to verify that management's assertions are reasonable.
d. The auditor should perform tests of transactions to the supplementary information to verify that it is reasonably comparable to the prior year's information.
【正確答案】a
【答案解析】
Choice "a" is correct. The auditor should apply certain limited procedures to the supplementary information and, when necessary, add an other-matter paragraph regarding the supplemental information to the financial statement audit report.
Choice "c" is incorrect. The auditor is not required to engage a specialist, nor is the auditor required to verify that management's assertions are reasonable.
Choice "b" is incorrect. The auditor also needs to determine if the required information departs materially from GAAP guidelines. In addition, if the auditor does not disclaim an opinion, then he/she needs to determine whether the information is fairly stated in all material respects in relation to the financial statements taken as a whole.
Choice "d" is incorrect. The auditor is not required to apply audit procedures to the supplementary information, or to verify whether it is comparable to the prior year's information.
相關(guān)推薦：
網(wǎng)校擁有專業(yè)的課程體系、特色的雙語教學(xué)模式、靈活多樣的學(xué)習(xí)方式、全方位一站式配套服務(wù)，定能為您順利備考助一臂之力。機會難得，欲報從速！
有意向報考的AICPA的考生趕快點擊下方圖片進(jìn)行免費預(yù)評估>> 了解AICPA報考條件吧！
推薦閱讀
限時免費資料
-
思維導(dǎo)圖
-
學(xué)習(xí)計劃
-
科目特點
-
報考指南
-
歷年樣卷
-
財會英語
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號