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
USCPA精選習(xí)題43：Auditing
當(dāng)我們在眺望遠(yuǎn)方的風(fēng)景時，不要忘記眼前的風(fēng)景和道路。作為2019年USCPA備考人，我們當(dāng)下可以做的就是把握時間，打好基礎(chǔ)。為了幫助廣大考生了解uscpa考試的題型、考試的重點(diǎn)及難易程度，正保會計網(wǎng)校為大家整理了USCPA精選習(xí)題43：Auditing，希望大家利用好這些內(nèi)容。
Which of the following statements is correct concerning an auditor's responsibilities regarding financial statements?
a. An auditor's responsibilities for audited financial statements are confined to the expression of the auditor's opinion.
b. Making suggestions that are adopted about an entity's internal control environment impairs an auditor's independence.
c. An auditor may not draft an entity's financial statements based on information from management's accounting system.
d. The adoption of sound accounting policies is an implicit part of an auditor's responsibilities.
【正確答案】a
【答案解析】
Choice "a" is correct. An auditor's responsibility is to express an opinion on financial statements based on an audit.
Choice "c" is incorrect. An auditor may draft an entity's financial statements based on information from management's financial system. This would be referred to as a compilation engagement.
Choice "d" is incorrect. The adoption of sound accounting policies is an implicit part of management's responsibilities, not the auditor's responsibilities.
Choice "b" is incorrect. An auditor often makes suggestions that are adopted about an entity's internal control environment.
相關(guān)推薦：
有意向報考的AICPA的考生趕快點(diǎn)擊下方按鈕進(jìn)行免費(fèi)預(yù)評估>> 了解AICPA報考條件吧！
網(wǎng)校擁有專業(yè)的課程體系、特色的雙語教學(xué)模式、靈活多樣的學(xué)習(xí)方式、全方位一站式配套服務(wù)，定能為您助一臂之力。機(jī)會難得，欲報從速！
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