美國CPA模擬試題
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美國CPA模擬試題 1
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 entitys 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 entitys 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.
美國CPA模擬試題 2
A company reporting under IFRS holds a position in BE Corp. bonds that it classifies as available-for-sale. In the previous year, the company recorded an impairment loss related to the bonds. In the current year, the company reversed a portion of the impairment loss. How should the company account for the impairment loss reversal on its current year financial statements?
a. Recognize the reversal to the current years income statement.
b. Book the reversal to the current years other comprehensive income.
c. Recognize the increase as an adjustment to the previous years income statement.
d. Book the increase as an adjustment to the previous years other comprehensive income.
Explanation
Choice "a" is correct. Under IFRS, reversals of impairment losses are allowed and the increase would be booked to the current years income statement.
Choice "b" is incorrect. The increase for available-for-sale debt securities related to an impairment reversal will be report on the income statement and not in other comprehensive income.
Choice "c" is incorrect. The reversal should be reflected on the current year income statement.
Choice "d" is incorrect. The reversal would not be placed in either the current or previous years other comprehensive income.
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