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AICPA每日一练之AUD【2016-3-5】

来源：高顿网校 2016-03-04

Which of the following is not required when considering fraud in a financial statement audit?

A. Conduct the audit with professional skepticism, which includes an attitude that assumes balances are incorrect until documented by the auditor.

B. Inquire of the audit committee as to their views about the risks of fraud and their knowledge of any fraud or suspected fraud.

C. Conduct a continuing assessment of the risks of material misstatement due to fraud throughout the audit.

D. Conduct an audit team discussion of the risk of material misstatement due to fraud.

Answer:A

A is corrent because professional skepticism is an attitude that includes a questioning mind and a critical assessment of audit evidence—it does not assume that balances are incorrect until documented by the auditor.

B is incorrect because such inquiries of an audit committee are required.

C is incorrect because an assessment of the risks of material misstatement of fraud is required.

D is incorrect because such a staff discussion is required.

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