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USCPA精選習題31：Auditing
做題是一個不斷糾正的過程，也是一個變換思維模式，發現新的自我的過程。為了幫助廣大考生了解USCPA考試的題型、考試的重點及難易程度，正保會計網校為大家整理了USCPA-Auditing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 procedures would an auditor most likely perform in obtaining evidence about subsequent events?
a. Inquire about payroll checks that were recorded before the year-end but cashed after the year-end.
b. Examine changes in the quoted market prices of investments purchased since the year-end.
c. Apply analytical procedures to the details of the balance sheet accounts that were tested at interim dates.
d. Compare the latest available interim financial information with the financial statements being reported upon.
【正確答案】d
【答案解析】
Choice "d" is correct. In obtaining evidence about subsequent events, the auditor should examine the latest available interim financial information, and compare them with the financial statements under audit.
Choice "b" is incorrect. Changes in quoted market prices subsequent to year-end are to be expected, and would not provide information about subsequent events.
Choice "c" is incorrect. Applying analytical procedures to the details of the balance sheet accounts that were tested at interim dates is part of testing the year-end financial statements, not part of obtaining evidence about subsequent events.
Choice "a" is incorrect. Payroll checks that are recorded before year-end are not subsequent events, even if they are not cashed until after year-end.
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