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USCPA模擬題4：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，正保會計網校為大家整理了USCPA模擬題4：Auditing，希望大家利用好這些內容。
Which of the following best describes what is meant by the term generally accepted auditing standards?
A. Rules acknowledged by the accounting profession because of their universal application.
B. Pronouncements issued by the Auditing Standards Board.
C. Measures of the quality of the auditor's performance.
D. Procedures to be used to gather evidence to support financial statements.
【正確答案】C
【答案解析】
Choice "C" is correct. Generally accepted auditing standards ("GAAS") are measures of the quality of the auditor's performance, and guide the auditor in the performance of a properly planned and executed audit.
Choice "A" is incorrect. GAAS are not "rules," nor are they universally applicable. GAAS are measures of the quality of an auditor's performance.
Choice "B" is incorrect. The Auditing Standards Board (ASB) issues many types of pronouncements, including (but not limited to) "Statements on Auditing Standards" (SASs). While SASs are considered to be interpretations of GAAS, not all ASB pronouncements relate to audits. Therefore, just because something is issued by the ASB does not make it GAAS.
Choice "D" is incorrect. Auditing standards differ from auditing procedures in that procedures relate to acts to be performed, whereas standards deal with the quality of the performance of those acts.
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