CPA Exam Review Auditing Attestation Module 4 Reporting参考.ppt

* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * 36．Which of the following is not correct concerning “specified parties” of an agreed-upon procedures report under either the auditing or attestation standards? (A) They must agree on the procedures to be performed (B) They must take responsibility for the adequacy of the procedures performed (C) They must sign an engagement letter (D) After completion of the engagement, another party may be added as a specified user Questions * Module 4: Reporting 37．Which of the following is a prospective financial statement for general use upon which an accountant may appropriately report? (A) Financial projection (B) Partial presentation (C) Pro forma financial statement (D) Financial forecast Questions * Module 4: Reporting 38．Which of the following is an assertion embodied in management’s discussion and analysis (MDA)? (A) Valuation (B) Reliability (C) Consistency with the financial statements (D) Rights and obligations Questions * Module 4: Reporting 39．A CPA’s examination report relating to a WebTrust engagement is most likely to include (A) An opinion on whether the site is “hackproof” (B) An opinion on whether the site meets the WebTrust criteria (C) Negative assurance on whether the site is electronically secure (D) No opinion or other assurance, but a summary of findings relating to the Website Questions * Module 4: Reporting 40．Which of the following types of engagements is not permitted under the professional standards for reporting on an entity’s compliance? (A) Agreed-upon procedures on compliance with the specified requirements of a law (B) Agreed-upon procedures on the effectiveness of internal control over compliance with a law (C) Review on compliance with specified requirements of a law (D) Examination on compliance with specified requirements of a