2014年9月22号高顿网校提供的USCPA模拟习题及答案
　　高顿网校小编为各位USCPA考生提供USCPA模拟试题及答案，请各位考生参考！
　　Which of the following factors most likely would cause a CPA to not accept a new audit engagement?
　　a.The prospective client is unwilling to make all financial records available to the CPA.
　　b.The prospective client has already completed its physical inventory count.
　　c.The CPA makes oral inquiries (only) to the predecessor auditor regarding the prior year's audit.
　　d.The CPA lacks an understanding of the prospective client's operations and industry.
　　Explanation
　　Choice "a" is correct.
　　An auditor must consider the availability and adequacy of the client's accounting records and the integrity of management in deciding whether or not to accept a new audit engagement. A prospective client that is unwilling to provide all financial records would give the auditor cause for concern about both of these issues.
　　Choice "b" is incorrect.
　　The auditor may apply acceptable alternative procedures to audit inventory.
　　Choice "d" is incorrect.
　　The auditor can accept the engagement and obtain an understanding of the client's operations and industry after acceptance.
　　Choice "c" is incorrect.
　　The CPA is required to make oral or written inquiries of the predecessor auditor before accepting an engagement. Oral inquiries are sufficient here.

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