俗话说“温故而知新”，美国注册会计师USCPA备考学习更应如此。根据遗忘曲线，识记后的两三天，遗忘速度最快，然后逐渐缓慢下来。因此，在学习的过程中对刚学过的知识，应及时复习。随着记忆巩固程度的提高，复习次数可以逐渐减少，间隔的时间可以逐渐加长。要及时“趁热打铁”，学过即习，方为及时。忌在学习之后很久才去复习。
今天宏景国际教育为你准备的免费模拟题练习是关于AUD科目的。
1. A client has capitalizable leases but refuses to capitalize them in the financial statements.
Which of thefollowing reporting options does an auditor have if the amounts pervasively distort the financialstatements?
a. Qualified opinion.
b. Unmodified opinion.
c. Disclaimer opinion.
d. Adverse opinion.
2. When qualifying an opinion because of an insufficiency of audit evidence, an auditor should refer to thesituation in the:
Basis for Qualified Opinion Notes to the
Paragraphfinancial statements
a. Yes Yes
b. No Yes
c. No No
d. Yes No
3. An auditor who is unable to form an opinion on a new client's opening inventory balances may issue anunmodified opinion on the current year's:
a. Income statement only.
b. Statement of cash flows only.
c. Statement of shareholders' equity only.
d. Balance sheet only.
答案及解析如下：
1. A client has capitalizable leases but refuses to capitalize them in the financial statements.
Which of thefollowing reporting options does an auditor have if the amounts pervasively distort the financialstatements?
a. Qualified opinion.
b. Unmodified opinion.
c. Disclaimer opinion.
d. Adverse opinion.
Explanation
Choice "d" is correct. The scenario above indicates a material departure from GAAP that is neither necessary nor justified by the client. When a misstatement is both material and pervasive, the auditor should issue an adverse opinion.
Choice "b" is incorrect. An unmodified opinion cannot be issued because the financial statements are not fairly presented in conformity with GAAP.
Choice "c" is incorrect. A disclaimer opinion would not be used by the auditor for the above scenario as there are no apparent scope limitations to inhibit the auditor from rendering an opinion.
2. When qualifying an opinion because of an insufficiency of audit evidence, an auditor should refer to thesituation in the:
Basis for Qualified Opinion Notes to the
Paragraphfinancial statements
a. Yes Yes
b. No Yes
c. No No
d.YesNo
Explanation
Choice "d" is correct. When a qualified opinion results from a limitation on the scope of the audit or an insufficiency of audit evidence, the situation should be described in the Basis for Qualified Opinion paragraph preceding the opinion paragraph and referred to in the opinion paragraph of the auditor's report.
It is not appropriate for the scope of the audit to be explained in a note to the financial statements, since the description of the audit scope is the responsibility of the auditor and not that of the client.
Choices "a", "b", and "c" are incorrect based on the above explanation.
3. An auditor who is unable to form an opinion on a new client's opening inventory balances may issue anunmodified opinion on the current year's:
a. Income statement only.
b. Statement of cash flows only.
c. Statement of shareholders' equity only.
d. Balance sheet only.
Explanation
Choice "d" is correct. If the auditor is unable to form an opinion on a new client's opening inventory balances, the auditor will issue an opinion on the closing balance sheet only and will issue a disclaimer of opinion on the statements of income, retained earnings and cash flows.
Choices "a", "b", and "c" are incorrect. The auditor should issue a disclaimer of opinion on these financial statements if the auditor is unable to form an opinion regarding opening inventory balances.
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（责任编辑：Lisa）
来源：宏景国际教育，转载请注明出处。
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