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AUD科目2017年最新版考试模拟试题!

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

  报考USCPA对于在美国境外取得的学位及成绩,必须先向WES 或 FACS 等机构提出认证申请。考生之国外学历需要经过该州Board of Accountancy指定之认证机构加以认证(foreign credential evaluations)。考生应注意哪间认证公司是被欲报名的州Board of Accountancy所承认。一般考生应预留约2个月左右的时间做认证,费用约为US$100-180左右。
 
 
  An advantage of statistical sampling over nonstatistical sampling is that statistical sampling helps an auditor to:
  
  a. Minimize the failure to detect errors and fraud.
  b. Eliminate the risk of nonsampling errors.
  c. Measure the sufficiency of the audit evidence obtained.
  d. Reduce the level of audit risk and materiality to a relatively low amount.
 
  答案:C
 
  Explanation
 
  Choice "c" is correct. Statistical sampling helps the auditor to measure the sufficiency of the audit evidence because the auditor can quantify the audit risk, thus assisting in limiting it to an acceptable level.
  Choice "b" is incorrect. Nonsampling errors relate to the improper evaluation of evidence by the auditor and are not dependent on the sampling method used.
  Choice "d" is incorrect. Audit risk can be reduced to a relatively low level with non-statistical sampling. Materiality is not affected by the sampling method used.
  Choice "a" is incorrect. The use of statistical sampling does not necessarily minimize the failure to detect errors and fraud.
 
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