题目出自：公需课题库神器（gongxuke.net）

Inafinancialstatementauditofanonissuer,apreviouslycommunicatedsignificantdeficiencythathasnotbeencorrected,ordinarilyshouldbecommunicatedagain:

A、Onlyifthedeficiencyhasamaterialeffectontheauditor’sassessmentofcontrolrisk.

B、Inwriting,duringthecurrentaudit.

C、Unlesstheentityacceptsthatdegreeofriskbecauseofcost-benefitconsiderations.

D、Onlyifthedeficiencyisconsideredamaterialweakness.

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答案解析：CPA-03099ExplanationChoice”b”iscorrect.Apreviouslycommunicatedsignificantdeficiencythathasnotbeencorrectedordinarilyshouldbecommunicatedagaininwriting,duringthecurrentaudit.Choices”a”and”d”areincorrec

Inanauditofanissuer,theauditormustprovideanopiniononwhichofthefollowing?

A、IandIIonly.

B、IandIIIonly.

C、I,II,andIII.

D、Ionly.

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答案解析：CPA-05389ExplanationChoice”b”iscorrect.Theauditorprovidesanopinionontheentity’sfinancialstatementsandontheeffectivenessofinternalcontrol.Theauditorisnotrequiredtoprovideanopinionontheauditcommittee’so

Whichofthefollowingcomputer-assistedauditingtechniquesallowsfictitiousandrealtransactionstobeprocessedtogetherwithoutclientoperatingpersonnelbeingawareofthetestingprocess?

A、Inputcontrolsmatrix.

B、ataentrymonitor.

C、Parallelsimulation.

D、Integratedtestfacility.

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答案解析：CPA-02927ExplanationChoice”d”iscorrect.Anintegratedtestfacilityusestestdatacommingledwithactualdatatotesttransactions.Choice”a”isincorrect.Aninputcontrolsmatrixisaninputcontrol.Choice”c”isincorrect.Pa

Inanintegratedauditofanonissuer,anauditorshouldissueanadverseopinionontheeffectivenessofanentity’sinternalcontrolinwhichofthefollowingsituations?

A、materialweaknessexists.

B、Thefinancialstatementsaremisstated.

C、Theentitymaynotcontinueasagoingconcern.

D、Theauditorwasaskedbytheclienttoprovidethereporttoanotherpractitioner.

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答案解析：CPA-08424ExplanationChoice”a”iscorrect.Anauditorshouldissueanadverseopinionontheeffectivenessofinternalcontrolwhenamaterialweaknessexists.Choice”b”isincorrect.Anauditorshouldissueaqualifiedoradverseop

InitstestsofcontrolsovertheTarbetTownshipHousingAssistanceProgram,Black,CPA,hasfoundthattheclerkassignedtomonitorandlimitparticipationinthehousingprogramtoatargetpopulationofindividualsmeetingincomecr

A、eficiencyintheoperationofinternalcontrol.

B、Inherentriskofnoncompliance.

C、uditriskofnoncompliance.

D、eficiencyinthedesignofinternalcontrol.

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答案解析：CPA-06031ExplanationChoice”a”iscorrect.Deficiencyinoperationexistswhenaproperlydesignedcontroliseithernotexecutedasdesignedorthepersonperformingthecontroldoesnothaveeithertheauthorityortheskilltoperfo

Whichofthefollowingfactorsis(are)consideredindeterminingthesamplesizeforatestofcontrols?

A、Yes……..No

B、No………No

C、Yes……..Yes

D、No………Yes

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答案解析：CPA-02597ExplanationChoice”c”iscorrect.Todeterminethenumberofitemstobeselectedforaparticularsampleforatestofcontrols,theauditorshouldconsiderthetolerablerateofdeviationfromthecontrolsbeingtested,theli

Acooling-offperiodofhowmanyyearsisrequiredbeforeamemberofanissuer’sauditengagementteammaybeginworkingfortheregistrantinakeyposition?

A、Twoyears.

B、ouryears.

C、Threeyears.

D、Oneyear.

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答案解析：CPA-07172ExplanationChoice”d”iscorrect.TheSecuritiesandExchangeCommissionrequiresacooling-offperiodofoneyearforaformermemberofanauditclientengagementteambeforeheorshecanbeemployedinafinancialoversight

Whichofthefollowingstatementsiscorrectregardingamanagementrepresentationletter?

A、representationlettercanbeusedinplaceofspecific,previouslyidentifiedauditprocedures.

B、representationletterencompassesadifferentsetofassertionsfromthoseinherentinthefinancialstatements.

C、Thedateoftherepresentationlettershouldtypicallybethesameastheauditreport.

D、Therepresentationsmadeapplyuntilthedateofaclient’sfinancialstatements.

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答案解析：CPA-08632ExplanationChoice“c”iscorrect.Thedateoftherepresentationlettershouldtypicallybethesameastheauditreport.Choice“a”isincorrect.Amanagementrepresentationlettertypicallydoesnotrepresentsufficienta

Apurposeofamanagementrepresentationletteristoreduce:

A、uditrisktoanaggregatelevelofmisstatementthatcouldbeconsideredmaterial.

B、Thescopeofanauditor’sproceduresconcerningrelatedpartytransactionsandsubsequentevents.

C、Thepossibilityofamisunderstandingconcerningmanagement’sresponsibilityforthefinancialstatements.

D、nauditor’sresponsibilitytodetectmaterialmisstatementsonlytotheextentthattheletterisreliedon.

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答案解析：CPA-02727ExplanationChoice”c”iscorrect.Aprimarypurposeofamanagementrepresentationletteristoreducethepossibilityofamisunderstandingconcerningmanagement’sresponsibilityforthefinancialstatements.Thefirst

Inaprobability-proportional-to-sizesamplewithasamplingintervalofUSD5,000,anauditordiscoveredthataselectedaccountreceivablewitharecordedamountofUSD10,000hadanauditamountofUSD8,000.Ifthisweretheonlyerro

A、USD2,000

B、USD1,000

C、USD5,000

D、USD4,000

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答案解析：CPA-02882ExplanationChoice”a”iscorrect.ThereisaUSD2,000projectederrorinthisPPSsample.RecordedAmount-AuditAmount=TaintingPercentage×SampleInterval=ProjectedErrorUSD10,000-USD8,000=N/AN/AUSD2,000N/A=not