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.Silver, CPA, has been hired by Andrews Co., a publicly held company, to conduct a review of its interim financial information. While performing review procedures, Silver becomes aware of a significant change in the control activities at one of Andrew\\\'s branch locations. Which of the following might Silver consider performing in response to this situation?

I. Making additional inquiries, such as whether management has monitored the changes ａｎｄ　considered whether they were operating as intended.

II. Employing analytical procedures with a less precise expectation.

a. Both I ａｎｄ　II.

b. Neither I nｏｒII.

c. I only.

d. II only.

【答案解析】C

Choice "c" is correct. An accountant\\\'s knowledge of an entity\\\'s business ａｎｄ　its internal control influences the inquiries made ａｎｄ　analytical procedures performed. A significant change in control activities would likely result in further inquiry of management.

Choice "d" is incorrect. An accountant\\\'s knowledge of an entity\\\'s business ａｎｄ　its internal control influences the inquiries made ａｎｄ　analytical procedures performed. A significant change in control activities would likely result in the accountant employing analytical procedures with a more precise expectation, since more precise expectations are more effective at detecting misstatements.

Choices "a" ａｎｄ　"b" are incorrect. Only choice "c" is correct, as explained above.

2.Which of the following statements is correct concerning letters fｏｒunderwriters, commonly referred to as comfort letters?

a. Letters fｏｒunderwriters typically give negative assurance on unaudited interim financial information.

b. Letters fｏｒunderwriters ordinarily ｕｐｄａｔｅauditors\\\' opinions on the priｏｒyear\\\'s financial statements.

c. Letters fｏｒunderwriters are required by the Securities Act of 1933 fｏｒthe initial public sale of registered securities.

d. Letters fｏｒunderwriters usually are included in the registration statement accompanying a prospectus.

【答案解析】A

Choice "a" is correct. Comments concerning the unaudited interim financial information provide negative assurance as to whether any material modifications should be made to the unaudited interim financial information in ｏｒｃｅｒfｏｒit to be in conformity with GAAP.

Choice "c" is incorrect. Comfort letters are not required by the Securities Act of 1933, ａｎｄ　copies are not filed with the SEC.

Choice "d" is incorrect. Comfort letters are addressed to the underwriter ａｎｄ　are not included in the registration statement accompanying the prospectus.

Choice "b" is incorrect. The comfort letter does not ｕｐｄａｔｅthe opinion on previous financial statements. Often, underwriters will request that the accountants repeat in the comfort letter their report on the audited financial statements. Because of the special significance of the auditor\\\'s report, the auditors should not repeat their report.

3.Comfort letters ordinarily are signed by the client\\\'s:

a. Audit committee.

b. Underwriter of securities.

c. Seniｏｒmanagement.

d. Independent auditor.

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