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2020年USCPA模擬題24：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24：Auditing， 備考2020AICPA的考生們，快來(lái)一起來(lái)練習(xí)吧！
When a PCAOB auditing standard indicates that an auditor "could" perform a specific procedure, how should the auditor decide whether and how to perform the procedure?
A. By comparing the PCAOB standard with related AICPA auditing standards.
B. By exercising professional judgment in the circumstances.
C. By soliciting input from the issuer's audit committee.
D. By evaluating whether the audit is likely to be subject to inspection by the PCAOB.
【正確答案】B
【答案解析】
Explanation
Choice "B" is correct. The words "may," "might," and "could" describe actions and procedures that auditors have a responsibility to consider. Matters described in this fashion require the auditor's attention and understanding. How and whether the auditor implements these matters in the audit will depend on the exercise of professional judgment in the circumstances consistent with the objectives of the standard.
Choice "A" is incorrect. "Could" does not mean that the auditor should compare the PCAOB standard with the related AICPA standards.
Choice "C" is incorrect. The auditor should not solicit input from the issuer's audit committee, as audit procedure decisions need to be made by the auditor.
Choice "D" is incorrect. Whether the audit is likely to be subject to inspection by the PCAOB should not be a factor on the auditor's decision to perform a procedure.
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正保會(huì)計(jì)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(duì)性的指導(dǎo)課程，并為學(xué)員提供考前免費(fèi)預(yù)評(píng)估，選州報(bào)考，簽證指導(dǎo)，考位預(yù)約，補(bǔ)學(xué)分，執(zhí)照申請(qǐng)等一站式的專業(yè)考務(wù)服務(wù)！幫助學(xué)員無(wú)憂學(xué)習(xí)，高效備考！有意向報(bào)考的同學(xué)快快點(diǎn)擊下方“立即申請(qǐng)”按鈕，進(jìn)行免費(fèi)學(xué)歷評(píng)估，了解你是否滿足報(bào)考條件吧~
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