Which of the following events occurring after the issuance of the auditor's report most likely would cause the auditor to make further inquiries about the previously issued financial statements?
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1 .Which of the following procedures would an auditor most likely perform to obtain evidence about the occurrence of subsequent events?
A Comparing the financial statements being reported on with those of the prior period. B Investigating personnel changes in the accounting department occurring after year-end. C Confirming a sample of material accounts receivable established after year-end. D Inquiring as to whether any unusual adju...
2 .Which of the following procedures would an auditor most likely perform prior to the balance sheet date?
A Send inquiry letter to client's legal counsel. B Review subsequent events. C Review detail and test significant travel and entertainment expenses. D Perform search for unrecorded liabilities.
3 .Which of the following procedures would an auditor most likely perform in obtaining evidence about subsequent events?
A Investigate changes in long-term debt occurring after year-end. B Determine that changes in employee pay rates after year-end were properly authorized. C Recompute depreciation charges for plant assets sold after year-end. D Inquire about payroll checks that were recorded before year-end but cashe...
4 .Which of the following procedures should an auditor generally perform regarding subsequent events?
A Review the cut-off bank statements for several months after the year-end. B Communicate material weaknesses in the internal control structure to those charged with governance. C Compare the latest available interim financial statements with the financial statements being audited. D Send second req...
5 .After issuing an auditor's report, an auditor becomes aware of facts that existed at the report date that would have affected the report had the auditor known of the facts at the time. What is the first thing the auditor should do?
A Determine whether there are persons currently relying on, or likely to rely on, the financial statements and whether those persons would attach importance to the information. B Notify each member of the board of directors that the auditor's report may not be associated with the financial statement...
7 .Subsequent to issuing a report on audited financial statements, a CPA discovers that the accounts receivable confirmation process omitted a number of accounts that are material, in the aggregate. Which of the following actions should the CPA take immediately?
A Bring the matter to the attention of the board of directors or audit committee. B Discuss the potential financial statement adjustments with client management. C Withdraw the auditor's report from those persons currently relying on it. D Perform alternative procedures to verify account balances.
8 .If management (of a governmental body) declines to present supplementary information required by the Governmental Accounting Standards Board (GASB), the auditor should issue a(an):
A Adverse opinion. B Qualified opinion with an emphasis-of-matter paragraph. C Unmodified opinion with an other-matter paragraph. D Unmodified opinion.
9 .A U.S. entity prepares its financial statements in accordance with a financial reporting framework generally accepted in another country. These financial statements will be included in the consolidated financial statements of its non-U.S. parent. Before reporting on the financial statements of the U.S. entity, the auditor practicing in the U.S. should:
A Notify management of the U.S. entity that the auditor is required to disclaim an opinion on the financial statements. B Receive a waiver to report on the U.S. entity from the appropriate accountancy authority in the other country. C Communicate with the auditor of the non-U.S. parent regarding the...
10 .甲公司为增值税一般纳税人，存货、有形动产适用的增值税税率均为17％，于2014年5月10日以一批商品换入乙公司的一台生产设备。甲公司换出商品的账面价值为100万元，不含税公允价值为120万元，另收到乙公司银行存款11.7万元。乙公司换出设备的成本为160万元，累计折旧20万元，不含税公允价值为110万元。假定该项交换具有商业实质，不考虑其他因素，甲公司换入该台设备的入账价值为（ ）万元。
A 106.6 B 120 C 90 D 110
