美國注冊會計師AICPA歷年試題（一）—AUD

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來源: 正保會計網校編輯：00LilGhost 2020/08/05 19:23:13　字體：大小

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除去每天的工作時間，真正的學習時間是少之又少！踏踏實實地做題鞏固知識點，才更有可能順利考試。網校為了大家準備了2020年美國注冊會計師試題，一起練起來吧~

In which of the following situations would an auditor who is rendering an audit opinion on the financial statements of an employee benefit plan that will be filed with the Department of Labor be considered independent?

A. The auditor's spouse has obtained an immaterial direct financial interest in the employee benefit plan.

B. The auditor obtained a material indirect financial interest in the employee benefit plan.

C. A member of the auditor's firm was an investment advisor to the employee benefit plan during the period of professional engagement but was not providing services as of the date of the opinion.

D. A member of the auditor's firm was a voting trustee of the plan in a prior year but has since disassociated from the plan and did not participate in auditing the financial statements of the plan.

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備考沖刺，練習題對于大家來說是很重要的，做題可以幫助大家鞏固已學，也可以查漏補缺。網校準備免費資料供大家練習，點擊下載>>

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