2016年美國CPA模擬試題：Auditing（2）

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　　Which of the following factors most likely would lead a CPA to conclude that a potential audit engagement should be rejected？

　　a. It is unlikely that sufficient appropriate evidence is available to support an opinion on the financial statements.

　　b. Internal control activities requiring the segregation of duties are subject to management override.

　　c. Management has a reputation for consulting with several accounting firms about significant accounting issues.

　　d. The details of most recorded transactions are not available after a specified period of time.

　　答案：A

　　Explanation

　　Choice “a” is correct. A CPA cannot render an opinion on financial statements unless he or she has obtained sufficient appropriate audit evidence supporting that opinion. If such evidence were unlikely to be available, the CPA would most likely reject the potential audit engagement.

　　Choice “d” is incorrect. The auditor takes the availability of information into account when planning the audit, and would need to perform testing throughout the period, but this would not be cause for rejecting a potential audit engagement.

　　Choice “b” is incorrect. The risk of management override is considered during planning and would not be cause for rejecting a potential audit engagement.

　　Choice “c” is incorrect. Management may consult with several accounting firms, and this would not be cause for rejecting a potential audit engagement.

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