對于國內的考生來說，美國注冊會計師需要到美國本土考試，而且采用純英文考試，對于英語基礎不是很好的考生備考起來可能會有點吃力，不過好在美國注冊會計師考試基本都是選擇題，也不會深究英語法，能夠讀懂題意，認識相關的專業術語單詞即可。2019年美國注冊會計師考試練習題及答案。
Which 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：A
Explanation
Choice "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.
Which of the following would an auditor least likely consider with respect to fair values?
a. The role of information technology in determining fair value measurements and disclosures.
b. The effect on fair value measurement and disclosures of information available subsequent to the audit.
c. Whether the valuation methods used are appropriate in relation to the industry in which the entity operates.
d. Segregation of duties between those committing the entity to certain transactions and those responsible for undertaking the valuations related to those transactions.
答案：B
Explanation
Choice "b" is correct. The auditor would consider subsequent events and transactions occurring before the completion of the audit, not after. The auditor is not responsible for predicting the future, and would not be expected to evaluate the effect of conditions arising subsequent to the audit, that, if known at the time of the audit, might have affected fair value measurements and disclosures.
Choice "d" is incorrect. The auditor is responsible for understanding relevant controls. Segregation of duties between those committing the entity to certain transactions and those responsible for undertaking the valuations related to those transactions is a relevant control.
Choice "a" is incorrect. The auditor is responsible for understanding the entity's process for determining fair value measurements and disclosures. Considering the role of information technology in determining fair value measurements and disclosures is part of understanding this process.
Choice "c" is incorrect. The auditor should evaluate whether the valuation model is appropriate given the entity's circumstances. As part of this evaluation, the auditor should consider whether the valuation method is appropriate in relation to the business, industry, and environment in which the entity operates.
Which of the following procedures most likely would assist an auditor in determining whether management has identified all accounting estimates that could be material to the financial statements?
a. Determine whether accounting estimates deviate from historical patterns.
b. Confirm inventories at locations outside the entity.
c. Inquire about the existence of related party transactions.
d. Review the lawyer's letter for information about litigation.
答案：D
Explanation
Choice "d" is correct. The auditor should inquire of management concerning pending or threatened litigation, and should obtain a letter from the client's lawyer to corroborate this information. Included in this letter is either an identification of the omission of any pending or threatened litigation, claims, and assessments, or a statement that the list of such matters (as provided by management) is complete.
Choice "c" is incorrect. Accounting estimates generally are not associated with the existence of related party transactions.
Choice "a" is incorrect. Evaluating deviations from historical patterns assists an auditor in determining if a recorded estimate is reasonable, but it does not provide assurance that management has identified all material accounting estimates.
Choice "b" is incorrect. Accounting estimates generally are not associated with the existence of inventories at locations outside the entity.
2019年美國注冊會計師考試練習題及答案。以選擇題為主，考試技巧對于提
高考試成績有一定幫助，較適合于中國考生。據官方協會美國注冊會計師公布數據，全球美國注冊會計師單科考試通過率在50%左右。
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