美國CPA模擬試題：Auditing01

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Silver, CPA, has been hired by Andrews Co., a publicly held company, to conduct a review of its interim financial information. While performing review procedures, Silver becomes aware of a significant change in the control activities at one of Andrew's branch locations. Which of the following might Silver consider performing in response to this situation?

I. Making additional inquiries, such as whether management has monitored the changes and considered whether they were operating as intended.

II. Employing analytical procedures with a less precise expectation.

a. Both I and II.

b. Neither I nor II.

c. I only.

d. II only.

【答案解析】C

Choice "c" is correct. An accountant's knowledge of an entity's business and its internal control influences the inquiries made and analytical procedures performed. A significant change in control activities would likely result in further inquiry of management.

Choice "d" is incorrect. An accountant's knowledge of an entity's business and its internal control influences the inquiries made and analytical procedures performed. A significant change in control activities would likely result in the accountant employing analytical procedures with a more precise expectation, since more precise expectations are more effective at detecting misstatements.

Choices "a" and "b" are incorrect. Only choice "c" is correct, as explained above.

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