为了帮助即将赴美参加2015年USCPA考试的考生更好地复习及备考，高顿网校小编在此整理以下考试模拟试题，供大家参考！
　　Which of the following auditor concerns most likely could be so serious that the auditor concludes that a financial statement audit cannot be performed?
　　a.Management is dominated by one person who is also the majority stockholder.
　　b.Management fails to modify prescribed internal controls for changes in information technology.
　　c.There is a substantial risk of intentional misapplication of accounting principles.
　　d.Internal control activities requiring segregation of duties are rarely monitored by management.
　　Explanation
　　Choice"c"is correct.Intentional misapplication of accounting principles would indicate that management lacks integrity and as a result,the auditor might conclude that a financial statement audit cannot be performed.
　　Choice"b"is incorrect.Management's failure to modify prescribed internal controls for changes in information technology would preclude the auditor from relying on those controls but would not prevent the auditor from performing a financial statement audit.
　　Choice"d"is incorrect.If management rarely monitors segregation of duties,the auditor would not rely on that particular control, but this would not prevent the auditor from performing a financial statement audit.
　　Choice"a"is incorrect.If management is dominated by one person who is also the majority stockholder,the risk of fraudulent financial reporting is increased, but this would not preclude the auditor from performing a financial statement audit.
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　　小编寄语：意外和明天不知道哪个先来。没有危机是*5的危机，满足现状是*5的陷阱。

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