各位小伙伴大家好，美國CPA考試共有三種題型：選擇題，案例分析題和寫作題，不同科目題型分配不同，為了幫助大家更好地備考，幫考網帶來了練習題供大家練習，幫助大家熟悉題型和積累答題經驗，具體內容如下：

1.Which of the following statements is incorrect regarding the SEC\\\'s partner rotation rules?

a. Small firms may be exempted from the partner rotation requirement.

b. The lead ａｎｄ　concurring partners are subject to a five year time out period.

c. All audit partners must rotate off the audit engagement after five years.

d. Other audit partners are subject to a two year time out period.

答案：C

Explanation

Choice "c" is correct. This statement is incorrect. Under the SEC\\\'s rules, the lead ａｎｄ　concurring partner must rotate off the engagement after five years ａｎｄ　other audit partners must rotate after seven years. (Note that the IFAC Code of Ethics requires that the lead ａｎｄ　engagement quality review partners on public company audits rotate after no more than seven years.)

Choice "a" is incorrect. This statement is correct. Small firms with fewer than five clients who are issuers may be exempted from the partner rotation rules.

Choices "b" ａｎｄ　"d" are incorrect. These statements are correct. The lead ａｎｄ　concurring partners are subject to a 5 year time out period before they can return to an engagement. Other audit partners are subject to a two year time out period.

2.To exercise due professional care an auditｏｒshould:

a. Critically review the judgment exercised by those assisting in the audit.

b. Attain the proper balance of professional experience ａｎｄ　formal education.

c. Design the audit to detect all instances of illegal acts.

d. Examine all available corroborating evidence supporting management\\\'s assertions.

答案：A

Explanation

Choice "a" is correct. Due care in performing an audit requires a member to plan ａｎｄ　supervise adequately any professional activity fｏｒwhich he ｏｒshe is responsible. This includes critical review at every level of supervision of the work done ａｎｄ　the judgment exercised by those assisting in the examination.

Choice "d" is incorrect. An auditｏｒneed not examine all available corroborating evidence. Only sufficient appropriate evidence to provide the auditｏｒwith a reasonable basis fｏｒforming an opinion is required.

Choice "c" is incorrect. Because of the characteristics of illegal acts, an audit conducted in accordance with generally accepted auditing standards provides no assurance that illegal acts will be detected ｏｒthat any contingent liabilities that may result will be disclosed.

Choice "b" is incorrect. The attainment of the proper balance between professional experience ａｎｄ　formal education is related to the training ａｎｄ　proficiency requirement rather than to the requirement of due care.

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