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USCPA精選習題59：Auditing
當我們在眺望遠方的風景時，不要忘記眼前的風景和道路。作為2019年USCPA備考人，我們當下可以做的就是把握時間，打好基礎。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，正保會計網校為大家整理了USCPA精選習題59：Auditing，希望大家利用好這些內容。
Which of the following accurately depicts the auditor's responsibility with respect to Statements on Auditing Standards?
a. The auditor is generally required to follow the guidance provided by Standards with which he or she is familiar, but will not be held responsible for departing from provisions of which he or she was unaware.
b. The auditor is generally required to follow the guidance provided by the Standards, unless following such guidance would result in an audit that is not cost-effective.
c. The auditor is required to follow the guidance provided by the Standards, without exception.
d. The auditor is generally required to follow the guidance provided by the Standards, and should be able to justify any departures.
【正確答案】D
【答案解析】
Choice "d" is correct. The auditor is generally required to follow the guidance provided by the Standards, and should be able to justify any departures.
Choice "c" is incorrect. On rare occasions, the auditor may depart from the guidance provided by the SASs, but he or she must justify such departures.
Choice "a" is incorrect. Lack of familiarity with a SAS is not a valid reason for departing from its guidance. The auditor is expected to have sufficient knowledge of the SASs to identify those that are applicable to a given audit engagement.
Choice "b" is incorrect. The cost associated with following the guidance provided by a SAS is not an acceptable reason for departing from its guidance.
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