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USCPA精選習題55：Auditing
當我們在眺望遠方的風景時，不要忘記眼前的風景和道路。作為2019年USCPA備考人，我們當下可以做的就是把握時間，打好基礎。為了幫助廣大考生了解uscpa考試的題型、考試的重點及難易程度，正保會計網(wǎng)校為大家整理了USCPA精選習題55：Auditing，希望大家利用好這些內(nèi)容。
Which of the following provides the most authoritative guidance for the auditor of a nonissuer?
a. Specific guidance provided by an interpretation of a Statement on Auditing Standards.
b. An AICPA audit and accounting guide that provides specific guidance with respect to the accounting practices in the client's industry.
c. General guidance provided by a Statement on Auditing Standards.
d. A Journal of Accountancy article discussing implementation of a new standard.
【正確答案】C
【答案解析】
Choice "c" is correct. General guidance provided by a Statement on Auditing Standards is the most authoritative of level of auditing guidance for audits of nonissuers. Auditors are required to comply with SASs, and should be prepared to justify any departures therefrom.
Choices "b" and "a" are incorrect. AICPA audit and accounting guides and SAS interpretations are interpretive publications that provide guidance regarding how SASs should be applied in specific situations. They are not as authoritative as SASs.
Choice "d" is incorrect. Journal of Accountancy articles have no authoritative status but may be helpful to the auditor.
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