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美国CPA考试《审计与鉴证》历年真题精选及详细解析1107-80Which of the following best describes the auditor's responsibility with respect to fair values?a. The auditor should obtain sufficient appropriate audit evidence to provide reasonable assurance that fair value measurements and disclosures are in conformity with GAAP.b. The auditor should determine whether management has the intent and ability to carry out courses of action that may affect fair values.c. The auditor should make fair value measurements and disclosures in accordance with GAAP and should identify and support any significant assumptions used.d. The auditor should assess the risk of material misstatement of fair value measurements.答案：AExplanationChoice "a" is correct. The auditor's overall responsibility is to obtain sufficient appropriate audit evidence to provide reasonable assurance that fair value measurements and disclosures are in conformity with GAAP.Choice "b" is incorrect. While it is true that the auditor should determine whether management has the intent and ability to carry out courses of action that may affect fair values, this is just one part of evaluating fair value measurements and not the best description of the auditor's overall responsibility.Choice "d" is incorrect. While it is true that the auditor should assess the risk of material misstatement of fair value measurements, this is done to determine the nature, timing, and extent of audit procedures. It is not the best representation of the auditor's overall responsibility.Choice "c" is incorrect. Management (and not the auditor)should make fair value measurements and disclosures in accordance with GAAP and should identify and support any significant assumptions used.。
美国注册管理会计师（CMA）财务报告、规划、绩效与控制（内部控制）模拟试卷1美国注册管理会计师（CMA）财务报告、规划、绩效与控制（内部控制）模拟试卷1 (总分：50.00，做题时间：90分钟)一、单项选择题(总题数：25，分数：50.00)1.职责分离是有效内控体系中一个基础性的概念。
然而，内部审计师必须认识到，以下哪项可以损害此种控制?（分数：2.00）?A.员工缺乏培训?B.员工间的合谋?√?C.不定期的员工评估?D.缺乏内部审计解析：解析：职责分离的理解，选B。
．作为最重要的控制方法，职责分离可以通过消极的方式来降低企业的风险。
．人员的合谋会瓦解职责分离降低风险的作用。
2.某公司正在进行风险分析来量化其数据中心受到的各类威胁。
下列哪种情况在进行了保险赔付调整之后，它所代表的年损失是最高的? 发生频率(年) 损失金额保险(赔付率％)（分数：2.00）?A.1 $15 000 85?√?B.8 $75 000 80?C.20 $200 000 80?D.100 $400 000 50解析：解析：风险分析的理解，选A。
．在分析风险时，应从2个维度评估风险：相对的可能和绝对的损失．在理赔之后，．风险A的期望损失=$15 000×(100％一85％)×=$2 250 ．风险B的期望损失=$75 000×(1 oo％一80％)×=$1875 ．风险C的期望损失=$200 000×(100％一80％)×=$2 000 ．风险D的期望损失=$400 000×(1 oo％一50％)×=$2 000 ．风险A对企业的影响最大。
3.对于控制风险而言，以下哪项是正确的?（分数：2.00）?A.控制风险用来评估错报超过可接受程度的可能性，而这种错报又无法通过内控检测出来?√?B.控制风险用来评估错报超过可接受程度的可能性，而这种错报又无法通过内审检测出来?C.控制风险依靠检查风险?D.计量控制风险加上防范风险，以此来确定整体风险解析：解析：风险类型的判断，选A。
选择题下列哪项不是注册会计师在编制审计报告时需要考虑的因素？A. 被审计单位的财务状况B. 注册会计师与被审计单位的关系C. 适用的会计准则和法规D. 注册会计师的个人偏好在审计报告中，关键审计事项应如何披露？A. 仅在财务报表中存在重大错报时披露B. 对所有审计过程中发现的重大事项进行披露C. 根据注册会计师的判断，对可能影响财务报表使用者决策的重要事项进行披露D. 不需要披露下列关于审计意见的说法中，哪项是正确的？A. 审计意见是注册会计师对被审计单位财务报表的绝对保证B. 注册会计师应发表保留意见，以反映被审计单位存在的所有问题C. 审计意见是注册会计师对被审计单位财务报表是否在所有重大方面按照适用的财务报告编制基础编制发表的意见D. 审计意见是注册会计师对被审计单位经营活动的评价注册会计师在审计过程中，发现被审计单位存在重大不确定性，但财务报表已作出充分披露。
此时，注册会计师应如何处理？A. 发表否定意见B. 发表保留意见C. 在审计报告中增加强调事项段D. 无需在审计报告中提及在下列哪种情况下，注册会计师需要考虑修改审计报告？A. 注册会计师对被审计单位的经营环境有了更深入的了解B. 注册会计师发现被审计单位存在一些小的会计差错C. 注册会计师在审计过程中发现了重大的、广泛的错报D. 注册会计师与被审计单位管理层就某些问题产生了分歧填空题注册会计师在审计过程中，应遵循_____、_____、_____等原则，确保审计工作的客观性和公正性。
审计报告应当包括_____、_____、_____和审计意见等基本内容。
在审计报告中，注册会计师应当明确说明其_____和_____，以便财务报表使用者理解审计工作的范围和限制。
注册会计师在审计过程中发现被审计单位存在重大错报，但管理层拒绝调整。
此时，注册会计师应当_____，并在审计报告中_____。
审计报告的日期一般为_____，即注册会计师完成审计工作的日期。
cpa审计考试题及答案一、单项选择题（每题2分，共10题，共20分）1. 在审计过程中，注册会计师获取的审计证据中，以下哪项不是审计证据的来源？A. 被审计单位的财务报表B. 被审计单位的内部控制C. 被审计单位的内部审计报告D. 被审计单位的管理层声明答案：A2. 注册会计师在进行风险评估时，以下哪项不是需要考虑的风险因素？A. 被审计单位的经营风险B. 被审计单位的财务风险C. 被审计单位的法律风险D. 被审计单位的员工满意度答案：D3. 在审计过程中，以下哪项不是注册会计师需要执行的审计程序？A. 观察被审计单位的业务流程B. 检查被审计单位的财务报表C. 与被审计单位的员工进行访谈D. 为被审计单位提供咨询服务答案：D4. 注册会计师在审计过程中，以下哪项不是审计证据的特性？A. 充分性B. 相关性C. 客观性D. 可操作性答案：D5. 在审计过程中，注册会计师需要对被审计单位的内部控制进行评估，以下哪项不是评估内部控制的目的？A. 确定内部控制的设计是否有效B. 确定内部控制的运行是否有效C. 确定内部控制是否能够防止或发现和纠正重大错误D. 确定内部控制是否能够提高员工的工作效率答案：D6. 注册会计师在审计过程中，以下哪项不是审计证据的类型？A. 书面证据B. 口头证据C. 实物证据D. 电子证据答案：B7. 在审计过程中，注册会计师需要对被审计单位的财务报表进行审计，以下哪项不是财务报表审计的目标？A. 评估财务报表的公允性B. 评估财务报表的合规性C. 评估财务报表的完整性D. 评估财务报表的准确性答案：C8. 注册会计师在审计过程中，以下哪项不是审计证据的获取方式？A. 观察B. 询问C. 函证D. 假设答案：D9. 在审计过程中，注册会计师需要对被审计单位的财务报表进行审计，以下哪项不是财务报表审计的基本原则？A. 独立性原则B. 客观性原则C. 保密性原则D. 效率性原则答案：D10. 注册会计师在审计过程中，以下哪项不是审计证据的评估标准？A. 证据的充分性B. 证据的适当性C. 证据的可靠性D. 证据的及时性答案：D结束语：以上是CPA审计考试的部分试题及答案，希望能够帮助考生更好地理解和掌握审计的相关知识，为考试做好充分的准备。
美国注册管理会计师（CMA）财务报告、规划、绩效与控制（内部控制）模拟试卷4(题后含答案及解析)题型有：1. 单项选择题 2. 问答题单项选择题1．某公司正在建立风险分析以定量其数据中心对不同威胁的风险。
下列哪种情况代表在调整保险收入之后最高的年度损失风险?正确答案：A解析：选项A正确。
发生频率的含义是每n年发生一次，因此，每年发生的概率是1／n。
A的损失风险=1 ×$15 000 ×(1-85％)=$2250，最高的年度损失风险是A。
选项B不正确。
B的损失风险=1／8 ×$75 000×(1-80％)=$1875 选项C不正确。
C的损失风险=1／20×$200 000×(1—80％)=$2 000 选项D 不正确。
D的损失风险=1／100×$400 000×(1—50％)=$2 000 知识模块：内部控制2．以下哪项不是一种风险类型?A．固有风险B．失侦风险C．安全风险D．控制风险正确答案：C解析：选项A不正确。
固有风险是风险类型中的一种。
选项B不正确。
失侦风险是风险类型中的一种。
选项C正确。
安全风险不属于风险类型中的一种。
选项D不正确。
控制风险是风险类型中的一种。
知识模块：内部控制3．在内部控制的要素中，管理者相对更看重：A．控制环境B．控制活动C．风险评估D．信息与沟通正确答案：A解析：选项A正确。
COSO内控模型的五大要素中最为重要的是控制环境，它是其他要素的基础。
选项B不正确。
控制活动不是基础。
选项C不正确。
风险评估不是基础。
选项D不正确。
信息与沟通不是基础。
知识模块：内部控制4．下列哪一项不是《萨班斯一奥克斯利法案》(SOX)的要求?A．审计委员会必须完全由独立于所审计事务的董事组成B．上市公司的CEO和CFO要证实公司季度财务报告和年度财务报告的真实可信度C．外部审计师必须就管理层对内部控制结构和程序的评估提供证明和报告D．禁止在海外从事业务的美国公司为了获得合同或业务而向外国政府支付贿赂正确答案：D解析：选项A不正确。
美国CPA考试经典例题：Audit Evidence（1）In auditing intangible assets, an auditor most likely would review or recompute amortization and determine whether the amortization period is reasonable in support of management's financial statement assertion of:a. Valuation and allocation.b. Existence.c. Rights and obligations.d. Completeness.ExplanationChoice "a" is correct. Assertions about valuation and allocation deal with whether assets, liabilities, and equity interests have been included in the financial statements at appropriate amounts. Recalculation of the amortization and review of the amortization period would test the valuation and allocation assertion.Choice "b" is incorrect. Assertions about existence deal with whether assets, liabilities, and equity interests exist at a given date. Evaluating amortization does not relate to this assertion.Choice "d" is incorrect. Assertions about completeness deal with whether all assets, liabilities, and equity interests that should be presented in the financial statements are so included. Evaluating amortization does not relate to this assertion.Choice "c" is incorrect. Assertions about rights and obligations deal with whether assets are the rights of the entity and liabilities are the obligations of the entity at a given date. Evaluating amortization does not relate to this assertion.美国CPA考试经典例题：Audit Evidence（2）An auditor's analytical procedures most likely would be facilitated if the entity:a. Corrects material weaknesses in internal control before the beginning of the audit.b. Uses a standard cost system that produces variance reports.c. Segregates obsolete inventory before the physical inventory count.d. Develops its data from sources solely within the entity.其他优质百度文档推荐：ExplanationChoice "b" is correct. An auditor's analytical procedures are facilitated when an entity uses a standard cost system with variance reports because the comparison of actual to budget will already have been performed. In addition, it is likely that management will already be aware of significant variations from budget and will be better able to address any questions the auditor may have.Choice "c" is incorrect. Segregation of obsolete inventory would not be an important factor in determining whether analytical procedures would be effective.Choice "a" is incorrect. Correction of internal control weaknesses prior to the beginning of the audit would not affect analytical procedures.Choice "d" is incorrect. Analytical procedures using data developed solely within the entity are not as reliable as analytical procedures using data developed externally.美国CPA考试经典例题：Audit Evidence（3）An auditor may achieve audit objectives related to particular assertions by:a. Adhering to a system of quality control.b. Increasing the level of detection risk.c. Performing analytical procedures.d. Preparing audit documentation.ExplanationChoice "c" is correct. The auditor relies on substantive tests to achieve audit objectives related to particular assertions. Analytical procedures are one type of substantive procedure.Choice "a" is incorrect. CPA firms performing audits are required to adhere to a system of quality control, but adhering to such a system does not directly help the firm achieve specific audit objectives.Choice "d" is incorrect. Audit documentation is used to record the results of audit procedures that have been performed to achieve audit objectives. Mere preparation of audit documentation does not achieve audit objectives.Choice "b" is incorrect. Increasing the level of detection risk does not enable the auditor to achieve audit objectives related to a particular assertion.其他优质百度文档推荐：美国CPA考试经典例题：Audit Evidence（4）Which of the following comparisons would an auditor most likely make in evaluating an entity's costs and expenses?a. The budgeted current year's warranty expense with the current year's contingent liabilities.b. The current year's accounts receivable with the prior year's accounts receivable.c. The budgeted current year's sales with the prior year's sales.d. The current year's payroll expense with the prior year's payroll expense.ExplanationChoice "d" is correct. The most likely analytical review procedure involving costs and expenses would be to compare the current year's payroll expense (average amount per employee) to the prior year, taking into consideration an average increase in wage rates. This is a very effective technique in auditing payroll expense.Choice "b" is incorrect. Comparing the current year's accounts receivable balance with the prior year provides little evidence because accounts receivable may fluctuate based on timing of cash payments, which is unpredictable.Choice "c" is incorrect. Comparing the budgeted current year's sales with the prior year's sales provides evidence regarding the reasonableness of the current year sales budget, but does not provide evidence about costs and expenses.Choice "a" is incorrect. The current year's budgeted warranty expense would likely be compared to the current year's actual warranty expense, not to all of the contingent liabilities for the year.美国CPA考试经典例题：Audit Evidence（5）Which of the following is a true statement regarding documentation requirements for analytical procedures?a. When an analytical procedure is used during the overall review stage of the audit, the auditor is required to document the auditor's expectation and any additional procedures performed to investigate significant unexplained differences.b. When an analytical procedure is used as the principal substantive test of a significant financial statement assertion, the auditor is required to document both the auditor's其他优质百度文档推荐：expectation and the factors considered in developing that expectation.c. When an analytical procedure is used as the principal substantive test of a significant financial statement assertion, the auditor is required to document the reasons analytical procedures were performed instead of tests of details.d. When an analytical procedure is used as the principal substantive test of a significant financial statement assertion, the auditor is required to document his or her expectation and management's concurrence with that expectation.ExplanationChoice "b" is correct. When an analytical procedure is used as the principal substantive test of a significant financial statement assertion, the auditor is required to document both the auditor's expectation and the factors considered in developing that expectation.Choice "c" is incorrect. There is no requirement that the auditor document the reasons analytical procedures were performed instead of tests of details.Choice "d" is incorrect. There is no requirement that the auditor document management's concurrence with the expectation.Choice "a" is incorrect. When an analytical procedure is performed during the overall review stage, there are no specific documentation requirements. The requirement that the auditor document the expectation and any additional procedures performed to investigate significant unexplained differences relates to analytical procedures performed as principal substantive tests.其他优质百度文档推荐：。
2023年注会考试（CPA）《审计》练习题（含答案）学校:________ 班级:________ 姓名:________ 考号:________一、单选题(25题)1.下列有关书面声明的说法中，正确的是（）。
A.如果投资意图等书面声明能够提供必要的审计证据，注册会计师获得投资意图等书面声明能为财务报表特定认定提供充分、适当的审计证据B.如果书面声明与注册会计师获取的其他证据不一致，注册会计师应当要求管理层重新提供书面声明C.如果在审计报告中提及的所有期间内，现任管理层均尚未就任，注册会计师也需要向现任管理层获取涵盖整个相关期间的书面声明D.书面声明的日期应当和审计报告日在同一天2.下列各项中，不属于初步业务活动的目的的是（）。
A.不存在因管理层诚信问题而可能影响注册会计师保持该项业务的意愿的事项B.具备执行业务所需的独立性和能力C.确定财务报表审计的目标与范围D.与被审计单位之间不存在对业务约定条款的误解3.注册会计师在确定重要性时通常选定一个基准。
下列因素中，注册会计师在选择基准时不需要考虑的是（）。
A.被审计单位的性质B.以前年度审计调整的金额C.基准的相对波动性D.是否存在财务报表使用者特别关注的项目4.下列各项中，不属于增加不可预见性的审计程序的是（）。
A.针对销售和销售退回延长截止测试期间B.将函证账户的截止日期提前C.对库存现金的监盘实施突击式的检查D.使用不同于以往的审计技术审阅采购和付款账户5.下列选项中有关函证的说法正确的是（）。
A.函证应收账款可以对存在、准确性、计价和分摊提供可靠的审计证据B.被审计单位与银行存款存在认定有关的内部控制设计良好且有效运行，注册会计师可以适当减少函证的样本量C.注册会计师将重大错报风险评估为低水平且预期不存在大量的错误，没有理由相信被询证者不认真对待函证且涉及大量余额较小的账户时，注册会计师可以考虑采用消极式函证方式D.注册会计师应当对应收账款实施函证程序，除非应收账款对财务报表不重要，且评估的重大错报水平为低风险6.针对舞弊导致的认定层次重大错报风险，下列应对措施中不恰当的是( )。
2023年度（CPA）注会考试《审计》练习题及答案学校:________ 班级:________ 姓名:________ 考号:________一、单选题(25题)1.下列关于风险评估程序的说法中，错误的是（）。
A.注册会计师对被审计单位及其环境了解的程度要低于管理层为经营管理企业而对被审计单位及其环境需要了解的程度B.注册会计师在了解内部控制时通常不用分析程序，但可以使用穿行测试C.整体层面的控制和信息技术一般控制通常在所有业务活动中普遍存在D.为获取充分、适当的审计证据，注册会计师需要了解与每一控制目标相关的所有控制活动2.下列各项中，不属于审计要素的是（）。
A.审计报告B.审计业务约定书C.审计证据D.审计业务的三方关系人3.对于内部控制审计业务，下列有关控制测试的时间安排的说法中，错误的是（）。
A.注册会计师应当获取内部控制在基准日之前一段足够长的期间内有效运行的审计证据B.注册会计师对控制有效性测试的实施越接近基准日，提供的控制有效性的审计证据越有力C.如果被审计单位在所审计年度内对控制作出改变，注册会计师应当对新的控制和被取代的控制分别实施控制测试D. 如果已获取有关控制在期中运行有效性的审计证据，注册会计师应当获取补充证据，将期中测试结果前推至基准日4.下列关于评价会计估计的合理性并确定错报的说法中，错误的是（）。
A.当审计证据支持点估计时，注册会计师的点估计与管理层的点估计之间的差异构成错报B.与会计估计相关的错报可能由事实错报、推断错报和判断错报共同导致C.对导致特别风险的会计估计，注册会计师应当评价在适用的财务报告编制基础下，财务报表对估计不确定性的披露的充分性D.注册会计师作出的区间估计需要包括所有可能的结果5.下列情形中，注册会计师可以在内部控制审计报告增加强调事项段予以说明的是（）。
A.注册会计师注意到非财务报告内部控制重大缺陷B.注册会计师知悉对基准日内部控制有效性有重大负面影响的期后事项C.被审计单位在基准日前对存在的财务报告内部控制重大缺陷进行了整改，但新控制尚未运行足够长的时间D.法律法规的相关豁免规定允许被审计单位不将某些实体纳入内部控制的评价范围，注册会计师拟不将这些实体纳入内部控制审计的范围6.下列关于企业内部控制审计的说法中，错误的是（）。
美国审计报告
尊敬的读者：
在过去的几个月里，我们对某个公司进行了审计，现将审计报告公布如下：
公司经过本次审计后，我们发现其财务状况良好，未发现重大违规行为。
我们确认了公司的财务信息准确性和公信力，并依据审计准则做出了审计意见。
根据我们所获得的审计证据，我们有信心相信，公司的财务报表以合理的方式反映了其财务状况。
审计意见如下：
我们认为，财务报表以合理的方式反映了公司的财务状况，在所有方面符合美国会计准则的规定。
作为审计机构，我们认为，根据我们的审计结果，公司的财务报表是准确、可靠和公正的，就其整体影响而言，财务报表没有任何重大错误。
我们建议公司继续保持对财务信息的透明度，并在所有关键业务活动中坚持道德和合规性。
我们也建议公司继续保持对内部控制的审慎性，以确保其财务状况的准确性和可靠性。
感谢您阅读本次审计报告。
如果您需要了解更多详细信息，请联系我们。
此致
敬礼
XX审计公司
日期：XXXX年XX月XX日。
美国CPA考试经典例题：审计报告（1）Which of the following accurately depicts the auditor's responsibility with respect to Statements on Auditing Standards?a. The auditor is generally required to follow the guidance provided by the Standards, and should be able to justify any departures.b. The auditor is required to follow the guidance provided by the Standards, without exception.c. The auditor is generally required to follow the guidance provided by Standards with which he or she is familiar, but will not be held responsible for departing from provisions of which he or she was unaware.d. The auditor is generally required to follow the guidance provided by the Standards, unless following such guidance would result in an audit that is not cost-effective.ExplanationChoice "a" is correct. The auditor is generally required to follow the guidance provided by the Standards, and should be able to justify any departures.Choice "b" is incorrect. On rare occasions, the auditor may depart from the guidance provided by the SASs, but he or she must justify such departures.Choice "c" is incorrect. Lack of familiarity with a SAS is not a valid reason for departing from its guidance. The auditor is expected to have sufficient knowledge of the SASs to identify those that are applicable to a given audit engagement.Choice "d" is incorrect. The cost associated with following the guidance provided by a SAS is not an acceptable reason for departing from its guidance.美国CPA考试经典例题：审计报告（2）Which of the following provides the most authoritative guidance for the auditor of a nonissuer?a. A Journal of Accountancy article discussing implementation of a new standard.b. An AICPA audit and accounting guide that provides specific guidance with respect to the accounting practices in the client's industry.c. Specific guidance provided by an interpretation of a Statement on Auditing Standards. 其他优质百度文档推荐：d. General guidance provided by a Statement on Auditing Standards.ExplanationChoice "d" is correct. General guidance provided by a Statement on Auditing Standards is the most authoritative of level of auditing guidance for audits of nonissuers. Auditors are required to comply with SASs, and should be prepared to justify any departures therefrom.Choices "b" and "c" are incorrect. AICPA audit and accounting guides and SAS interpretations are interpretive publications that provide guidance regarding how SASs should be applied in specific situations. They are not as authoritative as SASs.Choice "a" is incorrect. Journal of Accountancy articles have no authoritative status but may be helpful to the auditor.美国CPA考试经典例题：审计报告（3）Which of the following terms identifies a requirement for audit evidence?a. Appropriate.b. Disconfirming.c. Adequate.d. Reasonable.ExplanationChoice "a" is correct. The auditor must obtain sufficient appropriate audit evidence to afford a reasonable basis for the opinion.Choice "c" is incorrect. Auditing standards do not use the word adequate in describing the requirements for audit evidence; the term is sufficient appropriate audit evidence.Choice "d" is incorrect. Auditing standards use the word reasonable to describe the type of assurance gained by the auditor as the basis for the opinion, and not to describe a specific requirement for audit evidence.Choice "b" is incorrect. Auditing standards do not use the word disconfirming in describing the requirements for audit evidence.美国CPA考试经典例题：审计报告（4）The phrase "U.S. generally accepted accounting principles" is an accounting term that:其他优质百度文档推荐：a. Is included in the audit report to indicate that the audit has been conducted in accordance with generally accepted auditing standards (GAAS).b. Provides a measure of conventions, rules, and procedures governed by the AICPA.c. Includes broad guidelines of general application but not detailed practices and procedures.d. Encompasses the conventions, rules, and procedures necessary to define U.S. accepted accounting practice at a particular time.ExplanationChoice "d" is correct. The literature pertaining to U.S. GAAP changes over time, and therefore U.S. generally accepted accounting principles can be said to encompass the conventions, rules, and procedures necessary to define accepted accounting practice at a particular time. U.S. GAAP is one of the financial reporting frameworks acceptable for preparation of financial statements. IFRS is another one.Choice "c" is incorrect. The literature pertaining to U.S. GAAP does provide detailed practices and procedures.美国CPA考试经典例题：审计报告（5）Which of the following statements is correct concerning an auditor's responsibilities regarding financial statements?a. An auditor's responsibilities for audited financial statements are confined to the expression of the auditor's opinion.b. An auditor may not draft an entity's financial statements based on information from management's accounting system.c. The adoption of sound accounting policies is an implicit part of an auditor's responsibilities.d. Making suggestions that are adopted about an entity's internal control environment impairs an auditor's independence.ExplanationChoice "a" is correct. An auditor's responsibility is to express an opinion on financial statements based on an audit.其他优质百度文档推荐：Choice "b" is incorrect. An auditor may draft an entity's financial statements based on information from management's financial system. This would be referred to as a compilation engagement.Choice "c" is incorrect. The adoption of sound accounting policies is an implicit part of management's responsibilities, not the auditor's responsibilities.Choice "d" is incorrect. An auditor often makes suggestions that are adopted about an entity's internal control environment.Choice "b" is incorrect. The phrase "U.S. generally accepted accounting principles" does not provide a measure of conventions, rules, and procedures governed by the AICPA. The AICPA provides Statements on Auditing Standards, which relate to proper performance of a financial statement audit, not to accounting principles.Choice "a" is incorrect. Inclusion of the phrase "U.S. generally accepted accounting principles" in the audit report indicates whether the financial statements are presented in accordance with the conventions, rules, and procedures that define accepted accounting practice in the United States. Inclusion of this phrase does not indicate whether the audit has been conducted in accordance with generally accepted auditing standards (GAAS).其他优质百度文档推荐：。
