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USCPA精選習題94：Auditing
任何事都是從一個決心，一個行動開始。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、考試的重點及難易程度，正保會計網校為大家整理了USCPA精選習題94：Auditing，希望大家利用好這些內容。
Before accepting an engagement to audit a new client, a CPA is required to obtain：
a. A preliminary understanding of the prospective client's control environment.
b. The prospective client's signature to the representation letter.
c. An understanding of the prospective client's industry and business.
d. The prospective client's consent to make inquiries of the predecessor auditor.
【正確答案】D
【答案解析】
Choice “d” is correct. Inquiry of the predecessor auditor is a required pre-acceptance procedure. However, consent of the prospective client must be obtained before a CPA can make such inquiries of the predecessor auditor.
Choice “c” is incorrect. Obtaining an understanding of the client's industry and business is a planning procedure performed after an engagement is accepted.
Choice “b” is incorrect. A management representation letter is not obtained until the end of the audit.
Choice “a” is incorrect. Obtaining a preliminary understanding of the client's control environment is an audit procedure （required by the second standard of fieldwork） that would be performed after an engagement is accepted.
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