上下20ﾐﾘ 左右14ﾐﾘ で０ﾐﾘ相当
Copyright 2013. TAC Co., LTD. Through license from Becker CPA Review
U.S. CPA
Auditing & Attestation 1
1. Audited Financial Statements: The Basics .......... Q1～ Q3
2. Professional Standards .......................... Q4～ Q13
3. Reports on Audited Financial Statements .......... Q14～Q117
4. Reports on Comparative Financial Statements ..... Q118～Q129
5. Events Occurring After Year-end .................Q130～Q159
6. Reporting on Other Information ................. Q160～Q182
7. Optional Practice Questions .................... Q183～Q212
Auditing & Attestation 1
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上下20ﾐﾘ 左右14ﾐﾘ で０ﾐﾘ相当
Copyright 2013. TAC Co., LTD. Through license from Becker CPA Review
1. Audited Financial Statements: The Basics
1. CPA-04613 Au R04 #8 A1 Page 3
Which of the following statements is correct
concerning an auditor's responsibilities regarding
financial statements?
a. An auditor may not draft an entity's
financial statements based on information
from management's accounting system.
b. The adoption of sound accounting
policies is an implicit part of an auditor's
responsibilities.
c. An auditor's responsibilities for audited
financial statements are confined to the
expression of the auditor's opinion.
d. Making suggestions that are adopted
about an entity's internal control
environment impairs an auditor's
independence.
2. CPA-05899 Released 2008 A1 Page 3
The phrase "U.S. generally accepted accounting
principles" is an accounting term that:
a. Includes broad guidelines of general
application but not detailed practices and
procedures.
b. Encompasses the conventions, rules, and
procedures necessary to define U.S.
accepted accounting practice at a
particular time.
c. Provides a measure of conventions,
rules, and procedures governed by the
AICPA.
d. Is included in the audit report to indicate
that the audit has been conducted in
accordance with generally accepted
auditing standards (GAAS).
3. CPA-05709 Released 2009 A1 Page 4
Which of the following terms identifies a
requirement for audit evidence?
a. Appropriate.
b. Adequate.
c. Reasonable.
d. Disconfirming.
Auditing & Attestation 1
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上下20ﾐﾘ 左右14ﾐﾘ で０ﾐﾘ相当
Copyright 2013. TAC Co., LTD. Through license from Becker CPA Review
1. Audited Financial Statements: The Basics
1. CPA-04613
Choice "c" is correct. An auditor's responsibility
is to express an opinion on financial statements
based on an audit.
Choice "a" is incorrect. An auditor may draft an
entity's financial statements based on information
from management's financial system. This
would be referred to as a compilation
engagement.
Choice "b" is incorrect. The adoption of sound
accounting policies is an implicit part of
management's responsibilities, not the auditor's
responsibilities.
Choice "d" is incorrect. An auditor often makes
suggestions that are adopted about an entity's
internal control environment.
3. CPA-05709
Choice "a" is correct. The auditor must obtain
sufficient appropriate audit evidence to afford a
reasonable basis for the opinion.
Choice "b" is incorrect. Auditing standards do
not use the word adequate in describing the
requirements for audit evidence; the term is
sufficient appropriate audit evidence.
Choice "c" is incorrect. Auditing standards use
the word reasonable to describe the type of
assurance gained by the auditor as the basis for
the opinion, and not to describe a specific
requirement for audit evidence.
Choice "d" is incorrect. Auditing standards do
not use the word disconfirming in describing the
requirements for audit evidence.
2. CPA-05899
Choice "b" is correct. The literature pertaining to
U.S. GAAP changes over time, and therefore U.S.
generally accepted accounting principles can be
said to encompass the conventions, rules, and
procedures necessary to define accepted
accounting practice at a particular time. U.S.
GAAP is one of the financial reporting frameworks
acceptable for preparation of financial statements.
IFRS is another one.
Choice "a" is incorrect. The literature pertaining
to U.S. GAAP does provide detailed practices and
procedures.
Choice "c" is incorrect. The phrase "U.S.
generally accepted accounting principles" does
not provide a measure of conventions, rules, and
procedures governed by the AICPA. The AICPA
provides Statements on Auditing Standards,
which relate to proper performance of a financial
statement audit, not to accounting principles.
Choice "d" is incorrect. Inclusion of the phrase
"U.S. generally accepted accounting principles" in
the audit report indicates whether the financial
statements are presented in accordance with the
conventions, rules, and procedures that define
accepted accounting practice in the United States.
Inclusion of this phrase does not indicate whether
the audit has been conducted in accordance with
generally accepted auditing standards (GAAS).
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