新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
USCPA精選習(xí)題75：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USCPA精選習(xí)題75：Auditing，希望大家利用好這些內(nèi)容。
Which of the following actions by a CPA most likely violates the profession's ethical standards?
a. Retaining client records after the client has demanded their return.
b. Using a records-retention agency to store confidential client records.
c. Arranging with a financial institution to collect notes issued by a client in payment of fees due.
d. Compiling the financial statements of a client that employed the CPA's spouse as a bookkeeper.
【正確答案】a
【答案解析】
Choice "a" is correct. Failure to return records to a client after the client makes a demand is considered to be an act discreditable to the profession, and as such violates the profession’s ethical standards.
Choice "b" is incorrect. There is no prohibition against using a records-retention agency to store confidential client records.
Choice "c" is incorrect. Arranging with a financial institution to collect notes issued by a client in payment of fees due does not violate the profession’s ethical standards.
Choice "d" is incorrect. A compilation of financial statements does not require the auditor to be independent (although the lack of independence should be disclosed). Although this engagement poses a familiarity threat, the firm may have implemented appropriate safeguards to bring the threat to an acceptable level.
相關(guān)推薦：
沒有美國工作經(jīng)驗?zāi)苌暾圓ICPA執(zhí)照嗎？
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。機會難得，欲報從速！
有意向報考的AICPA的考生趕快點擊免費預(yù)評估>> 了解AICPA報考條件吧！
學(xué)員討論（0）
限時免費資料
-
思維導(dǎo)圖
-
學(xué)習(xí)計劃
-
科目特點
-
報考指南
-
歷年樣卷
-
財會英語
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號