新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
2020年USCPA模擬題12：Auditing
學(xué)會合理運(yùn)用時間，在學(xué)習(xí)aicpa時用至少的時間學(xué)到至多的內(nèi)容，堅(jiān)持不懈的每天練習(xí)，定會取得好的成績。正保會計網(wǎng)校提供高質(zhì)量習(xí)題，以下為2020年USCPA模擬題12：Auditing， 備考2020AICPA的考生們，快來一起來練習(xí)吧！
Which of the following accurately depicts the auditor's responsibility with respect to Statements on Auditing Standards?
A. The auditor is required to follow the guidance provided by the Standards, without exception.
B. The auditor is generally required to follow the guidance provided by Standards with which he or she is familiar, but will not be held responsible for departing from provisions of which he or she was unaware.
C. The auditor is generally required to follow the guidance provided by the Standards, unless following such guidance would result in an audit that is not cost-effective.
D. The auditor is generally required to follow the guidance provided by the Standards, and should be able to justify any departures.
【正確答案】D
【答案解析】
Explanation
Choice "D" is correct. The auditor is generally required to follow the guidance provided by the Standards, and should be able to justify any departures.
Choice "A" is incorrect. On rare occasions, the auditor may depart from the guidance provided by the SASs, but he or she must justify such departures.
Choice "B" is incorrect. Lack of familiarity with a SAS is not a valid reason for departing from its guidance. The auditor is expected to have sufficient knowledge of the SASs to identify those that are applicable to a given audit engagement.
Choice "C" is incorrect. The cost associated with following the guidance provided by a SAS is not an acceptable reason for departing from its guidance.
相關(guān)推薦：
備考AICPA—Simulation 這5件事千萬別忘了做！
正保會計網(wǎng)校擁有專業(yè)的U.S.CPA師資團(tuán)隊(duì)，不僅為學(xué)員提供專業(yè)針對性的指導(dǎo)課程，并為學(xué)員提供考前免費(fèi)預(yù)評估，選州報考，簽證指導(dǎo)，考位預(yù)約，補(bǔ)學(xué)分，執(zhí)照申請等一站式的專業(yè)考務(wù)服務(wù)！幫助學(xué)員無憂學(xué)習(xí)，高效備考！有意向報考的同學(xué)快快點(diǎn)擊下方“立即申請”按鈕，進(jìn)行免費(fèi)學(xué)歷評估，了解你是否滿足報考條件吧~
推薦閱讀
限時免費(fèi)資料
-
思維導(dǎo)圖
-
學(xué)習(xí)計劃
-
科目特點(diǎn)
-
報考指南
-
歷年樣卷
-
財會英語
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號