為了幫助參加2014年美國cpa考試的學員鞏固知識，提高備考效果，正保會計網校特為大家整理了美國cpa考試模擬試題，幫助廣大考生一起學習一起進步。

　　A company that retains a CPA with the appropriate knowledge，skills and abilities to prepare timely and effective financial reporting is applying the ideas from which principle of effective internal control over financial reporting？

　　a.Management philosophy and operating style.

　　b.Integrity and ethical values.

　　c.Accountability.

　　d.Financial reporting competencies.

　　Explanation

　　Choice“d” is correct.The financial reporting competencies principle of the control environment component of internal control integrated framework suggests stronger controls and encourages the company to retain qualified personnel to handle financial reporting.

　　Choice“b”is incorrect.The integrity and ethical values principle of the control environment component of internal control integrated framework suggests stronger controls with high standards of ethical conduct for top management，but does not address retention of qualified personnel to handle financial reporting.

　　Choice“a”is incorrect.The management philosophy and operating style principle of the control environment component of internal control integrated framework suggests strong controls and encourages management's attitudes to be congruent with strong financial controls，but does not address retention of qualified personnel to handle financial reporting.

　　Choice“c”is incorrect.The accountability principle of the control environment component of internal control integrated framework suggests strong controls and encourages management to hold individuals accountable for their internal control responsibilities，but does not address retention of qualified personnel to handle financial reporting.