An auditor is considering whether the omission of a substantive procedure considered necessary at the time of an audit may impair the auditor's present ability to support the previously expressed opinion. The auditor need not apply the omitted procedure if the:
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1 .一个投资方案某年营业收入为500万元，同年总成本为300万元，其中非付现成本为100万元，所得税税率为25%，则方案该年的现金净流量为250万元。（ ）
Y 对 N 错
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Y 对 N 错
3 .Under U.S. auditing standards, when an auditor believes there is substantial doubt about the ability of an entity to continue as a going concern, all of the following should be included in the audit documentation, except:
A The effect of the auditor's conclusion on the auditor's report. B Management's conclusion regarding whether substantial doubt remains or is alleviated. C The auditor's conclusion about whether substantial doubt remains or is alleviated. D The conditions that gave rise to the substantial doubt.
4 .In which of the following situations would an auditor ordinarily choose between expressing a qualified opinion or an adverse opinion?
A Conditions that cause the auditor to have substantial doubt about the entity's ability to continue as a going concern are inadequately disclosed. B The auditor is unable to apply necessary procedures concerning an investor's share of an investee's earnings recognized on the equity method. C The au...
5 .In May, Year 4, an auditor reissues the auditor's report on the Year 2 financial statements at a continuing client's request. The Year 2 financial statements are not restated and the auditor does not revise the wording of the report. The auditor should:
A Use the current-period auditor's report date on the reissued report. B Dual date the reissued report. C Use the release date of the reissued report. D Use the original report date on the reissued report.
7 .In connection with a proposal to obtain a new client, an accountant in public practice is asked to prepare a written report on the application of the requirements of an applicable financial reporting framework to a specific transaction. The accountant's report should include a statement that:
A The guidance provided is for management use only and may not be communicated to the prior or continuing auditors. B Nothing came to the accountant's attention that caused the accountant to believe that the financial reporting framework violated GAAP. C Any difference in the facts, circumstances, o...
8 .Which of the following is true about management representations obtained during an engagement to review the financial statements of a nonissuer?
A Written representations should be addressed to members of management whom the accountant believes are responsible for and knowledgeable about the matters covered in the representation letter. B Written representations from the current management are required for all periods being reported on. C Wr...
9 .What type of analytical procedure would an auditor most likely use in developing relationships among balance sheet accounts when reviewing the financial statements of a nonissuer?
A Trend analysis. B Regression analysis. C Risk analysis. D Ratio analysis.
10 .When performing an engagement to review a nonissuer's financial statements in accordance with Statements on Standards for Accounting and Review Services, an accountant most likely would:
A Restrict the use of the accountant's report. B Ask about actions taken at board of directors' meetings. C Confirm a sample of significant accounts receivable balances. D Obtain an understanding of internal control.
