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2020年USCPA模擬題21：Auditing
學(xué)會(huì)合理運(yùn)用時(shí)間，在學(xué)習(xí)aicpa時(shí)用至少的時(shí)間學(xué)到至多的內(nèi)容，堅(jiān)持不懈的每天練習(xí)，定會(huì)取得好的成績(jī)。正保會(huì)計(jì)網(wǎng)校提供高質(zhì)量習(xí)題，以下為2020年USCPA模擬題21：Auditing， 備考2020AICPA的考生們，快來(lái)一起來(lái)練習(xí)吧！
Which of the following provides the most authoritative guidance for the auditor of a nonissuer?
A. An AICPA audit and accounting guide that provides specific guidance with respect to the accounting practices in the client's industry.
B. A Journal of Accountancy article discussing implementation of a new standard.
C. General guidance provided by a Statement on Auditing Standards.
D. Specific guidance provided by an interpretation of a Statement on Auditing Standards.
【正確答案】C
【答案解析】
Explanation
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 "A" and "D" 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 "B" is incorrect. Journal of Accountancy articles have no authoritative status, but may be helpful to the auditor.
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