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精選習(xí)題63：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(huì)計(jì)網(wǎng)校為大家整理了USCPA精選習(xí)題63：Auditing，希望大家利用好這些內(nèi)容。
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.
【正確答案】B
【答案解析】
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.
相關(guān)推薦：
USCPA備考安排、考點(diǎn)住宿相關(guān)攻略
USCPA—BEC：波特鉆石理論—相關(guān)和支持產(chǎn)業(yè)
美國(guó)CPA商業(yè)環(huán)境學(xué)習(xí)攻略：耐心，逐個(gè)擊破
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)，定能為助一臂之力。機(jī)會(huì)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(píng)估>> 了解AICPA報(bào)考條件吧！
學(xué)員討論（0）
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(huì)英語
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號(hào)