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AICPA每日一练之AUD【2016-3-8】

高顿网校2016-03-08 08:45Lynn.yu
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USCPA保姆级入门攻略（全科考点解析+新手必看一本通+备考白皮书），助你快速过

Which of the following disagreements between the auditor and management do not have to be communicated by the auditor to those charged with governance?

a.Disagreements regarding management's judgment about accounting estimates for goodwill.

b.Disagreements about the scope of the audit.

c.Disagreements in the application of accounting principles relating to software development costs.

d.Disagreements of the amount of the LIFO inventory layer based on preliminary information.

Answer:D

Choice "D" is correct. Disagreements based upon preliminary information need not be communicated by the auditor to those charged with governance.

Choice "a" is incorrect. Disagreements with management regarding the application of accounting principles have to be communicated by the auditor to those charged with governance.

Choice "b" is incorrect. Disagreements about the scope of the audit have to be communicated by the auditor to those charged with governance.

Choice "c" is incorrect. Disagreements in the application of accounting principles relating to software-development costs must be communicated by the auditor to those charged with governance.

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上一篇：AICPA每日一练之FAR【2016-3-7】
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