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
2020年USCPA審計與鑒證AUD模擬題
學會合理運用時間，堅持不懈的每天練習，定會取得好的成績。正保會計網校準備了2020年USCPA審計與鑒證AUD模擬題，備考2020AICPA的考生們，快來一起來練習吧！
Which of the following accurately depicts the auditor's responsibility with respect to Statements on Auditing Standards?
A. The auditor is required to follow the guidance provided by the Standards, without exception.
B. 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.
C. 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.
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】
Explanation
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 "A" 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 "B" 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 "C" is incorrect. The cost associated with following the guidance provided by a SAS is not an acceptable reason for departing from its guidance.
相關推薦：
備考AICPA—Simulation 這5件事千萬別忘了做！
正保會計網校擁有專業的U.S.CPA師資團隊，不僅為學員提供專業針對性的指導課程，并為學員提供考前免費預評估，選州報考，簽證指導，考位預約，補學分，執照申請等一站式的專業考務服務！幫助學員無憂學習，高效備考！有意向報考的同學快快點擊下方“立即申請”按鈕，進行免費學歷評估，了解你是否滿足報考條件吧~
學員討論（0）
新用戶掃碼下載
京公網安備 11010802044457號