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USCPA每日一练之AUD【2015-11-1】

高顿网校2015-10-30 09:25Lynn.yu
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　　Which of the following matters is an auditor required to communicate to those charged with governance?

　　a.Changes in the auditor's preliminary judgment about materiality that were caused by projecting the results of statistical sampling for tests of transactions.

　　b.The results of the auditor's analytical procedures performed in the review stage of the engagement that indicate significant variances from expected amounts.

　　c.The auditor's consideration of risk factors in assessing the risk of material misstatement arising from the misappropriation of assets.

　　d.Adjustments that were suggested by the auditor and recorded by management that have a significant effect on the entity's financial reporting process.

　　Answer:D

　　Choice "D" is correct. The auditor is required to communicate significant audit findings to those charged with governance. Significant audit findings include material, corrected misstatements brought to management's attention as a result of the audit. Unless all of those charged with governance are also involved with managing the entity, such findings should be communicated by the auditor.

　　Choice "c" is incorrect. The auditor is not required to communicate with those charged with governance regarding his/her fraud risk assessment.

　　Choice "b" is incorrect. The auditor is not required to communicate with those charged with governance regarding the results of specific audit procedures.

　　Choice "a" is incorrect. The auditor is not required to communicate with those charged with governance regarding changes to his/her preliminary judgment about materiality.

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上一篇：USCPA每日一练之AUD【2015-10-31】
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