操你逼_一级毛片在线观看免费_91欧美激情一区二区三区成人_日本中文字幕电影在线观看_久久久精品99_九九热精

24周年

財稅實務 高薪就業 學歷教育
APP下載
APP下載新用戶掃碼下載
立享專屬優惠

安卓版本:8.7.93 蘋果版本:8.7.93

開發者:北京正保會計科技有限公司

應用涉及權限:查看權限>

APP隱私政策:查看政策>

HD版本上線:點擊下載>

2016年美國CPA練習題精選:Regulation 24

來源: 正保會計網校 編輯: 2016/11/04 17:28:39  字體:

選課中心

書課題助力備考

選課中心

報考指南

報名考試全輔導

報考指南

備考資料

需要的都在這里

免費題庫

Vee Corp. retained Walter, CPA, to prepare its Year 6 income tax return. During the engagement, Walter discovered that Vee had failed to file its Year 2 income tax return. What is Walter's professional responsibility regarding Vee's unfiled Year 2 income tax return?

a. Advise the IRS that Vee's Year 2 income tax return has not been filed.
b. Consider withdrawing from preparation of Vee's Year 6 income tax return until the error is corrected.
c. Prepare Vee's Year 2 income tax return and submit it to the IRS.
d. Advise Vee that the Year 2 income tax return has not been filed and recommend that Vee ignore filing its Year 2 return since the statute of limitations has passed.

答案:B

Explanation

Choice "b" is correct. The CPA should consider withdrawing from the preparation of Vee's Year 6 income tax return until the error (i.e., the non-filing of the Year 2 tax return) has been corrected.

Rule: Upon discovery of an error in a previously filed return or the client's failure to file a required return, the CPA should promptly notify the client (either orally or in writing) of the error, noncompliance, or omission and advise the client of the appropriate measures to be taken (e.g., advise the client to file the tax return). If the client does not rectify the error, the CPA should consider withdrawing from the engagement.

Choice "c" is incorrect, as the CPA has no responsibility (without a formal client engagement) or the authority to prepare and file a client's tax return.

Choice "d" is incorrect, as a CPA cannot advise a client to disobey the law because it violates a CPA's ethical responsibilities.

Choice "a" is incorrect, as a CPA has no responsibility to advise the IRS of any client wrongdoing.

我要糾錯】 責任編輯:小明
學員討論(0

免費試聽

  • 章小炎《財務會計與報告》

    章小炎主講:《財務會計與報告》免費聽

  • 李向祎《審計與鑒證》

    李向祎主講:《審計與鑒證》免費聽

限時免費資料

  • 美國注冊會計師思維導圖

    思維導圖

  • 美國注冊會計師學習計劃

    學習計劃

  • 美國注冊會計師科目特點

    科目特點

  • 美國注冊會計師報考指南

    報考指南

  • 美國注冊會計師歷年樣卷

    歷年樣卷

  • USCPA常用財會英語詞匯

    財會英語

回到頂部
折疊
網站地圖

Copyright © 2000 - www.electedteal.com All Rights Reserved. 北京正保會計科技有限公司 版權所有

京B2-20200959 京ICP備20012371號-7 出版物經營許可證 京公網安備 11010802044457號

恭喜你!獲得專屬大額券!

套餐D大額券

去使用
主站蜘蛛池模板: 91视频你懂的 | av中文字幕一区二区 | 成人激情久久 | 99久久免费国产 | 在线国产一区二区 | 久久久久一区二区三区 | 亚洲最新在线视频 | 久久综合成人精品亚洲另类欧美 | 欧美在线播放 | 成人动漫一区二区三区 | 国产精品99久久久 | 91精品综合久久久久久 | 女人久久 | 亚洲国产精品福利 | 国产欧美一区二区三区在线看 | 亚洲一区二区三区影院 | 欧美劲爆第一页 | 亚洲国产一区在线观看 | 久久久精品影院 | 日本亚洲精品成人欧美一区 | 久久久久久免费精品一区二区三区 | 免费视频爱爱太爽了 | 一二三区免费 | 久久99精品国产91久久来源 | 亚洲黄色在线视频 | 国产一区福利 | 成人免费视频网站在线看 | 国产精品久久av | 在线一区二区欧美 | 亚洲欧美另类久久久精品2019 | 久久精品国产免费 | 高清性爱视频 | 亚洲在线免费观看 | 欧美色综合一区二区三区 | 欧美日韩亚洲一区二区三区 | 国产尤物av | 成人毛片在线 | 成人亚洲区 | 爱爱视频免费 | 国产视频a| 久久久久99精品国产片 |