2015年美国CPA模拟试题
为了使广大USCPA考生能够顺利通过考试，如下小编为USCPA考生整理的习题，希望对大家有所帮互助!
Which of the following would an auditor least likely consider with respect to fair values?
a. The role of information technology in determining fair value measurements and disclosures.
b. The effect on fair value measurement and disclosures of information available subsequent to the audit.
c. Whether the valuation methods used are appropriate in relation to the industry in which the entity operates.
d. Segregation of duties between those committing the entity to certain transactions and those responsible for undertaking the valuations related to those transactions.
答案：B
Explanation
Choice "b" is correct. The auditor would consider subsequent events and transactions occurring before the completion of the audit, not after. The auditor is not responsible for predicting the future, and would not be expected to evaluate the effect of conditions arising subsequent to the audit, that, if known at the time of the audit, might have affected fair value measurements and disclosures.
Choice "d" is incorrect. The auditor is responsible for understanding relevant controls. Segregation of duties between those committing the entity to certain transactions and those responsible for undertaking the valuations related to those transactions is a relevant control.
Choice "a" is incorrect. The auditor is responsible for understanding the entity's process for determining fair value measurements and disclosures. Considering the role of information technology in determining fair value measurements and disclosures is part of understanding this process.
Choice "c" is incorrect. The auditor should evaluate whether the valuation model is appropriate given the entity's circumstances. As part of this evaluation, the auditor should consider whether the valuation method is appropriate in relation to the business, industry, and environment in which the entity operates.
【美国CPA模拟试题】相关文章：
2016年美国CPA模拟试题09-08
2016年美国CPA考试模拟试题及答案08-14
美国CPA与中国CPA考试比较08-16
美国CPA和中国CPA难度比较07-15
美国CPA和其他CPA考试的比较10-27
美国CPA各科目的考试题型及比重07-21
美国CPA的就业选择06-21
ACCA与美国CPA的区别09-23
美国CPA在美国的就业前景最好的岗位09-30
2016年CPA《审计》模拟考试题及答案07-30