新用戶掃碼下載
掃碼下載APP
及時(shí)接收最新考試資訊及
備考信息
USCPA模擬題4：Auditing
任何事都是從一個(gè)決心，一個(gè)行動(dòng)開始。凡全副精神專注一事，終身必有成就。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(jì)網(wǎng)校為大家整理了USCPA模擬題4：Auditing，希望大家利用好這些內(nèi)容。
Which of the following best describes what is meant by the term generally accepted auditing standards?
A. Rules acknowledged by the accounting profession because of their universal application.
B. Pronouncements issued by the Auditing Standards Board.
C. Measures of the quality of the auditor's performance.
D. Procedures to be used to gather evidence to support financial statements.
【正確答案】C
【答案解析】
Choice "C" is correct. Generally accepted auditing standards ("GAAS") are measures of the quality of the auditor's performance, and guide the auditor in the performance of a properly planned and executed audit.
Choice "A" is incorrect. GAAS are not "rules," nor are they universally applicable. GAAS are measures of the quality of an auditor's performance.
Choice "B" is incorrect. The Auditing Standards Board (ASB) issues many types of pronouncements, including (but not limited to) "Statements on Auditing Standards" (SASs). While SASs are considered to be interpretations of GAAS, not all ASB pronouncements relate to audits. Therefore, just because something is issued by the ASB does not make it GAAS.
Choice "D" is incorrect. Auditing standards differ from auditing procedures in that procedures relate to acts to be performed, whereas standards deal with the quality of the performance of those acts.
相關(guān)推薦：
美國CPA考點(diǎn)：成本會計(jì)中直接成本法的運(yùn)用
為什么很多公司招聘時(shí)，都有這項(xiàng)要求？
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(bào)從速！
有意向報(bào)考的AICPA的考生趕快點(diǎn)擊免費(fèi)預(yù)評估>> 了解AICPA報(bào)考條件吧！
推薦閱讀
限時(shí)免費(fèi)資料
-
思維導(dǎo)圖
-
學(xué)習(xí)計(jì)劃
-
科目特點(diǎn)
-
報(bào)考指南
-
歷年樣卷
-
財(cái)會英語
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號