在USCPA备考中，练习题是必不可少的，因此要多做练习，及时回顾错题，巩固知识点。高顿网校USCPA小编整理了USCPA学员中错误率较高的几道题，供考生们参考。
　　1.AUD
　　Which of the following is not an inquiry the auditor should make to identify the risks of material misstatement due to fraud?
　　A.How management communicates to employees its views on acceptable business practices.
　　B.Whether operating personnel have communicated to management regarding internal control and how it functions to prevent, deter, or detect material misstatement due to fraud.
　　C.Whether management is aware of any allegations of fraud.
　　D.Whether there are any particular business segments for which a risk of fraud may be more likely to exist.
　　2.BEC
　　The component of COSO’s framework for internal control that includes the goal of proper measurement of transactions is
　　A. The control environment.
　　B. Control activities.
　　C. Monitoring.
　　D. Information and communication.
　　3.FAR
　　In a combination properly accounted for as a transfer, the transferee government should recognize the net fund balance of an operation it receives as a(n):
　　A.Other financing source.
　　B.Deferred inflow.
　　C.Special item.
　　D.Other financing use.
　　4.REG
　　Which of the following events will release a noncompensated surety from liability to the creditor?
　　A.The creditor was adjudicated incompetent after the debt arose.
　　B.The creditor failed to notify the surety of a partial surrender of the principal debtor's collateral.
　　C.The principal debtor exerted duress to obtain the surety agreement.
　　D.The principal debtor was involuntarily petitioned into bankruptcy.
　　Answer:
　　1.B
　　Choice "B" is correct. The auditor should inquire whether management (not operating personnel) has communicated to those charged with governance (not management) regarding internal control and how it functions to prevent, deter, or detect material misstatement due to fraud.
　　Choice "a" is incorrect. The auditor should inquire how management communicates to employees its views on acceptable business practices.
　　Choice "d" is incorrect. The auditor should inquire whether there are any particular business segments for which a risk of fraud may be more likely to exist.
　　Choice "c" is incorrect. The auditor should inquire whether management is aware of any allegations of fraud.
　　2.D
　　D is corrent. This is one of the goals of the information and communication system.
　　A is incorrect. This is not a goal of the control environment.
　　B is incorrect. This is not a specific goal of control activities.
　　C is incorrect. This is not a goal of monitoring.
　　3.C
　　Choice "C" is correct. Transferee governments should recognize the net fund balance of an operation it receives as a special item in the period the transfer occurs.Choice "a" is incorrect. Transferee governments classify the net fund balances of the operation it receives as a special item, not an other financing source.Choice "d" is incorrect. Transferee governments classify the net fund balances of the operation it receives as a special item, not an other financing use.Choice "b" is incorrect. Transferee governments classify the net fund balances of the operation it receives as a special item, not a deferred inflow.
　　4.B
　　Choice "B" is correct. A noncompensated surety will be discharged from liability if the principal debtor and the creditor modify the terms of the contract in any way. A partial surrender of the debtor's collateral is a modification that will release a noncompensated surety from liability.Choice "d" is incorrect. One of the reasons creditors seek sureties is to have someone who can pay the debt if the principal debtor goes bankrupt. Bankruptcy of the principal debtor will not discharge the surety. Choice "a" is incorrect. The creditor becoming incompetent after the debt arose has no bearing on the liability of either the debtor or the surety.Choice "c" is not as good an answer as "B". The principal's duress will discharge the surety's obligation only if the creditor knew about the duress when the creditor accepted the surety.
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        2015年USCPA考试常见问题解析

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