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USCPA2014考试真题-AUD-14

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2014 AICPA Newly Released Questions – Auditing

14. CPA-08394

Analytical procedures are required for which of the following? a. Audit planning. b. Tests of balances. c. Client retention decision. d. Internal control evaluation. AICPA Difficulty Rating: MEDIUM

Question Title: AICPA Newly Released 2014

Lecture to be assigned to: A4 Topic to be assigned to: #1 Page reference (page # and outline point): A4-7 IV.B.

ANSWER:

Choice \"a\" is correct. Analytical procedures are required during an audit's planning and final review.

Choice \"b\" is incorrect. Analytical procedures may be used to test the balance of accounts, but are not required to be utilized as a substantive procedure.

Choice \"c\" is incorrect. Analytical procedures are not required to be performed when deciding whether to retain a client.

Choice \"d\" is incorrect. Analytical procedures are not utilized to perform the evaluation of internal control. Procedures performed to evaluate internal control may include inquiry of appropriate personnel, observation of the entity's operation, and/or inspection of relevant documentation.

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