各位小伙伴大家好，很多想要報考美國CPA考試的考生不知道該如何準備全英文考試，為了幫助大家更好地備考，幫考網為大家帶來了練習題供考生練習，幫助大家熟悉題目，具體內容如下：

1.Before accepting an engagement to audit a new client, a CPA is required to obtain：

A. A preliminary understanding of the prospective client\\\\'s control environment.

B. The prospective client\\\\'s signature to the representation letter.

C. An understanding of the prospective client\\\\'s industry ａｎｄ business.

D. The prospective client\\\\'s consent to make inquiries of the predecessｏｒauditor.

【正確答案】D

2.A scope limitation sufficient to preclude an unmodified opinion always will result when management：

A. Requests that certain material accounts receivable not be confirmed.

B. Prevents the auditｏｒfrom reviewing the audit documentation of the predecessｏｒauditor.

C. Refuses to acknowledge its responsibility fｏｒthe fair presentation of the financial statements in conformity with GAAP.

D. Engages the auditｏｒafter the year-end physical inventory is completed.

【正確答案】c

3.Which of the following characteristics most likely would be indicative of check kiting?

A. High turnover of employees who have access to cash.

B. Many large checks that are recorded on Mondays.

C. Low average balance compared to high level of deposits.

D. Frequent ATM checking account withdrawals.

【正確答案】C

4.Mark ａｎｄ Molly met at a New Year\\\\'s Eve party held December 31, Year 1. They instantly bonded, fell madly in love, ａｎｄ were married at 11:38 p.m. that night. Identify Mark\\\\'s filing status fｏｒYear 1.

A. Single

B. Married filing jointly

C. Head of household

D. Surviving spouse

【正確答案】B

5.Which of the following terms used within standards indicates a presumptively mandatory requirement?

A. Must

B. Should

C. May

D. Might

【正確答案】B

6.Which of the following provides the most authoritative guidance fｏｒan audit of an issuer?

A. General guidance provided by the Public Company Accounting Oversight Board Auditing Standards.

B. Specific guidance provided by the Statement on Auditing Standards.

C. An article in the AICPA CPA Letter addressing frequently asked questions on a new auditing standard.

D. Audit disclosure checklists obtained from a continuing professional education class.

【正確答案】A

7.When a PCAOB auditing standard indicates that an auditｏｒ"could" perform a specific procedure, how should the auditｏｒdecide whether ａｎｄ how to perform the procedure?

A. By comparing the PCAOB standard with related AICPA auditing standards.

B. By exercising professional judgment in the circumstances.

C. By soliciting input from the issuer\\\\'s audit committee.

D. By evaluating whether the audit is likely to be subject to inspection by the PCAOB.

【正確答案】B

8.Which of the following best describes what is meant by the term generally accepted auditing standards?

A. Rules acknowledged by the accounting profession because of their universal application.

B. Pronouncements issued by the Auditing Standards Board.

C. Measures of the quality of the auditor\\\\'s performance.

D. Procedures to be used to gather evidence to support financial statements.

【正確答案】C

9.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.

【正確答案】B

10.Which of the following factors most likely would cause a CPA to not accept a new audit engagement?

A.The CPA lacks an understanding of the prospective client\\\\'s operations ａｎｄ industry.

B.The prospective client is unwilling to make all financial records available to the CPA.

C.The prospective client has already completed its physical inventory count.

D.The CPA makes oral inquiries (only) to the predecessｏｒauditｏｒregarding the priｏｒyear\\\\'s audit.

【正確答案】B

11.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.

【正確答案】D

12.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.

【正確答案】B

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