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2015年美国CPA模拟考试试题
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Which of the following best describes the auditor's responsibility with respect to fair values?
a. The auditor should obtain sufficient appropriate audit evidence to provide reasonable assurance that fair value measurements and disclosures are in conformity with GAAP.
b. The auditor should determine whether management has the intent and ability to carry out courses of action that may affect fair values.
c. The auditor should make fair value measurements and disclosures in accordance with GAAP and should identify and support any significant assumptions used.
d. The auditor should assess the risk of material misstatement of fair value measurements.
答案：A
Explanation
Choice "a" is correct. The auditor's overall responsibility is to obtain sufficient appropriate audit evidence to provide reasonable assurance that fair value measurements and disclosures are in conformity with GAAP.
Choice "b" is incorrect. While it is true that the auditor should determine whether management has the intent and ability to carry out courses of action that may affect fair values, this is just one part of evaluating fair value measurements and not the best description of the auditor's overall responsibility.
Choice "d" is incorrect. While it is true that the auditor should assess the risk of material misstatement of fair value measurements, this is done to determine the nature, timing, and extent of audit procedures. It is not the best representation of the auditor's overall responsibility.
Choice "c" is incorrect. Management (and not the auditor) should make fair value measurements and disclosures in accordance with GAAP and should identify and support any significant assumptions used.
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