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USCPA精選習(xí)題98：Auditing
任何事都是從一個(gè)決心，一個(gè)行動(dòng)開始。凡全副精神專注一事，終身必有成就。為了幫助廣大考生了解USCPA考試的題型、考試的重點(diǎn)及難易程度，正保會(huì)計(jì)網(wǎng)校為大家整理了USCPA精選習(xí)題98：Auditing，希望大家利用好這些內(nèi)容。
A successor auditor most likely would make specific inquiries of the predecessor auditor regarding：
a. The competency of the client's internal audit staff.
b. Specialized accounting principles of the client's industry.
c. Disagreements with management as to auditing procedures.
d. The uncertainty inherent in applying sampling procedures.
【正確答案】C
【答案解析】
Choice “c” is correct. Inquiries should include specific questions regarding, among other things, facts that might bear on the integrity of management； disagreements with management as to accounting principles, auditing procedures, or other similarly significant matters； communications with those charged with governance regarding fraud, acts of noncompliance with laws and regulations, and matters relating to internal control； and the predecessor's understanding as to the reasons for the change of auditors.
Choice “b” is incorrect. Specialized industry accounting principles might be discussed； however, the successor would be more likely to inquire about items specific to the client.
Choice “a” is incorrect. The competency of the client's internal audit staff might be discussed； however, inquiries of the predecessor auditor regarding the staff are not required.
Choice “d” is incorrect. The uncertainty in applying sampling procedures is not something that is typically discussed with the predecessor auditor.
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