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
美國CPA模擬試題：Audit reports （四）
The auditor's report should include reference to the United States as the country of origin of:
I. The accounting principles used to prepare the financial statements.
II. The auditing standards the auditor followed in performing the audit.
a. Neither I nor II.
b. I only.
c. II only.
d. Both I and II.
Explanation
Choice "d" is correct. The auditor's report should include reference to the United States as the country of origin of both the accounting principles used to prepare the financial statements and the auditing standards the auditor followed in performing the audit.
Choice "b" is incorrect, since the auditor's report should include reference to the country of origin of the auditing standards the auditor followed in performing the audit.
Choice "c" is incorrect, since the auditor's report should include reference to the country of origin of the accounting principles used to prepare the financial statements.
Choice "a" is incorrect, since the auditor's report should include reference to the country of origin of both the accounting principles used to prepare the financial statements and the auditing standards the auditor followed in performing the audit.
【我要糾錯】 責任編輯：藍色天空
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號