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2020年USCPA模擬題32：Auditing
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Which of the following terms used within standards indicates a presumptively mandatory requirement?
A. Must
B. Should
C. May
D. Might
【正確答案】B
【答案解析】
Explanation
Choice "B" is correct. The term "should" indicates a presumptively mandatory requirement, which must be followed in all cases in which the requirement is relevant, except in rare circumstances when departure from the requirement is permitted if there is appropriate justification, performance of sufficient alternative procedures, and thorough documentation.
Choice "A" is incorrect. The term "must" indicates an unconditional requirement, which must be followed in all cases in which the requirement is relevant.
Choice "C" is incorrect. The term "may" indicates explanatory material that does not impose a professional requirement for performance.
Choice "D" is incorrect. The term "might" indicates explanatory material that does not impose a professional requirement for performance.
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備考AICPA—Simulation 這5件事千萬別忘了做！
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