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
美國CPA模擬試題：Auditing（9）
In evaluating the reasonableness of an entity's accounting estimates, an auditor normally would be concerned about assumptions that are:
a. Similar to industry guidelines.
b. Insensitive to variations.
c. Susceptible to bias.
d. Consistent with prior periods.
答案：C
Explanation
Choice "c" is correct. An auditor would be concerned about assumptions that are susceptible to bias because it is more likely that estimates based on such assumptions will be misstated.
Choice "d" is incorrect. The auditor would not normally be concerned about assumptions that are consistent with prior periods, as estimates based on such assumptions are less likely to be misstated.
Choice "b" is incorrect. The auditor would not normally be concerned about assumptions that are insensitive to variation, as estimates based on such assumptions are less likely to be misstated.
Choice "a" is incorrect. The auditor would not normally be concerned about assumptions that are similar to industry guidelines, as estimates based on such assumptions are less likely to be misstated.
【我要糾錯】 責任編輯：藍色天空
學員討論（0）
新用戶掃碼下載
京公網安備 11010802044457號