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
2015年美國CPA模擬試題：Auditing（四）
為了使廣大USCPA考生能夠順利通過考試，如下為網(wǎng)校為USCPA考生整理的習題，希望對大家有所幫互助！
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.
正保會計網(wǎng)校USCPA考試輔導已經(jīng)全面招生。了解USCPA考試輔導課程>>
【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(wǎng)安備 11010802044457號