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美國(guó)CPA模擬試題：Auditing（1）
According to the ethical standards of the profession, which of the following acts by a CPA is generally prohibited?
a. Accepting engagements obtained through the efforts of third parties.
b. Accepting a commission for recommending a product to an audit client.
c. Purchasing a product from a third party and reselling it to a client.
d. Writing a financial management newsletter promoted and sold by a publishing company.
Explanation
Choice "b" is correct. A CPA may not accept a commission for recommending a product to a client if the CPA audits or reviews that client's financial statements.
Choice "c" is incorrect. A CPA may resell a product to a client.
Choice "d" is incorrect. This is not considered incompatible with a CPA's practice.
Choice "a" is incorrect. A CPA may accept engagements obtained through the efforts of third parties.
【我要糾錯(cuò)】 責(zé)任編輯：藍(lán)色天空
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