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USCPA精選習題103：Financial
學習是個漫長而艱辛的過程，呈得住艱辛，耐得住寂寞，唯有不變的堅持，才讓我們一步步變成更優(yōu)秀的自己。信念和斗志宜聚，懈怠和悲觀宜散；我們的斗志因信念而燃起，不懈怠、不悲觀，落實每一個知識點。正保會計網(wǎng)校為大家整理了USCPA精選習題102：Financial，希望大家利用好這些內容。
A penalty for understated corporate tax liability can be imposed on a tax preparer who fails to:
a. Make reasonable inquiries when taxpayer information appears incorrect.
b. Audit the corporate records.
c. Examine business operations.
d. Copy all underlying documents.
【正確答案】A
Choice "a" is correct. A penalty for understated corporate tax liability can be imposed on a tax preparer who fails to make reasonable inquiries when taxpayer information appears incorrect.
Choices "b", "c", and "d" are incorrect.
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