新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
USCPA精選習題4
每天叫醒你的不只有鬧鐘，還應該有不拿USCPA證書誓不罷休的夢想！USCPA考試已經進入沖刺，所以不甘落后的你也趕快學習吧！正保會計網校為大家整理了習題，希望大家利用好這些內容，能夠在有限的時間內提高自己成績。
Which of the following best describes the auditor's responsibility with respect to fair values?
a. The auditor should obtain sufficient appropriate audit evidence to provide reasonable assurance that fair value measurements and disclosures are in conformity with GAAP.
b. The auditor should determine whether management has the intent and ability to carry out courses of action that may affect fair values.
c. The auditor should make fair value measurements and disclosures in accordance with GAAP and should identify and support any significant assumptions used.
d. The auditor should assess the risk of material misstatement of fair value measurements.
【正確答案】a
【答案解析】
Choice "a" is correct. The auditor's overall responsibility is to obtain sufficient appropriate audit evidence to provide reasonable assurance that fair value measurements and disclosures are in conformity with GAAP.
Choice "b" is incorrect. While it is true that the auditor should determine whether management has the intent and ability to carry out courses of action that may affect fair values, this is just one part of evaluating fair value measurements and not the best description of the auditor's overall responsibility.
Choice "d" is incorrect. While it is true that the auditor should assess the risk of material misstatement of fair value measurements, this is done to determine the nature, timing, and extent of audit procedures. It is not the best representation of the auditor's overall responsibility.
Choice "c" is incorrect. Management (and not the auditor) should make fair value measurements and disclosures in accordance with GAAP and should identify and support any significant assumptions used.
相關推薦：
有意向報考的AICPA的考生趕快點擊下方按鈕進行免費預評估>> 了解AICPA報考條件吧！
學員討論（0）
上一篇：USCPA精選習題5
新用戶掃碼下載
京公網安備 11010802044457號