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2017年AICPA考试科目之AUD精选模拟练习!

来源:立信AICPA - 发布时间: 2018-04-11 - 【学会计到立信 相信品牌的力量!】 分享到

  2017年USCPA考试改革涉及的内容很多,大致分为以下几类:
 
  1.使用“blueprint”替代原考试大纲“CSO”;
  2. 不会增加新的科目;
  3. BEC考试增加Simulation,继续保持Written Communication;
  4. 所有科目选择题的分值比重降至50%;增加Simulation比重;
  5. 明确提出提升考核难度至“higher-order cognitive skills”级别,重点考核分析能力;
  6. 特别强调AUD科目难度提升,重点考核分析能力和评估能力(比分析能力的难度级别更高);
 
 
  As a result of tests of controls, an auditor assessed control risk too low and decreased substantive testing. This assessment occurred because the true deviation rate in the population was:
  
  a. Less than the risk of assessing control risk too low, based on the auditor's sample.
  b. Less than the deviation rate in the auditor's sample.
  c. More than the deviation rate in the auditor's sample.
  d. More than the risk of assessing control risk too low, based on the auditor's sample.
 
  答案:C
 
  Explanation
 
  Choice "c" is correct. If the actual deviation rate in the population exceeds the maximum deviation rate based on the sample, control risk will be understated, since the control will be less effective than sample results would indicate.
  Choice "a" is incorrect. No comparison should be made between the true deviation rate and the risk of assessing control risk too low.
  Choice "b" is incorrect. If the true deviation rate is lower than the deviation rate in the sample, control risk may be assessed at a rate that is too high, potentially leading to audit inefficiencies.
  Choice "d" is incorrect. No comparison should be made between the true deviation rate and the risk of assessing control risk too low.
 
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