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2020年USCPA模擬題8：Auditing
任何事都是從一個決心，一個行動開始。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、考試的重點及難易程度，正保會計網(wǎng)校為大家整理了2020年USCPA模擬題8：Auditing，希望大家利用好這些內(nèi)容。
The phrase "U.S. generally accepted accounting principles" is an accounting term that:
A. Includes broad guidelines of general application but not detailed practices and procedures.
B. Encompasses the conventions, rules, and procedures necessary to define U.S. accepted accounting practice at a particular time.
C. Provides a measure of conventions, rules, and procedures governed by the AICPA.
D. Is included in the audit report to indicate that the audit has been conducted in accordance with generally accepted auditing standards (GAAS).
【正確答案】B
【答案解析】
Explanation
Choice "B" is correct. The literature pertaining to U.S. GAAP changes over time, and therefore U.S. generally accepted accounting principles can be said to encompass the conventions, rules, and procedures necessary to define accepted accounting practice at a particular time. U.S. GAAP is one of the financial reporting frameworks acceptable for preparation of financial statements. IFRS is another one.
Choice "A" is incorrect. The literature pertaining to U.S. GAAP does provide detailed practices and procedures.
Choice "C" is incorrect. The phrase "U.S. generally accepted accounting principles" does not provide a measure of conventions, rules, and procedures governed by the AICPA. The AICPA provides Statements on Auditing Standards, which relate to proper performance of a financial statement audit, not to accounting principles.
Choice "D" is incorrect. Inclusion of the phrase "U.S. generally accepted accounting principles" in the audit report indicates whether the financial statements are presented in accordance with the conventions, rules, and procedures that define accepted accounting practice in the United States. Inclusion of this phrase does not indicate whether the audit has been conducted in accordance with generally accepted auditing standards (GAAS).
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