美国CPA考试历年真题精选及详细解析1108-22

美国CPA考试历年真题精选及详细解析

1108-22

1.Before accepting an engagement to audit a new client, a CPA is required to obtain：

A. A preliminary understanding of the prospective client\\'s control environment.

B. The prospective client\\'s signature to the representation letter.

C. An understanding of the prospective client\\'s industry and business.

D. The prospective client\\'s consent to make inquiries of the predecessor auditor.

【正确答案】D

2.A scope limitation sufficient to preclude an unmodified

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