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USCPA精選習題51：Auditing
當我們在眺望遠方的風景時，不要忘記眼前的風景和道路。作為2019年USCPA備考人，我們當下可以做的就是把握時間，打好基礎。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精選習題51：Auditing，希望大家利用好這些內容。
Which of the following terms identifies a requirement for audit evidence?
a. Appropriate.
b. Reasonable.
c. Disconfirming.
d. Adequate.
【正確答案】A
【答案解析】
Choice "a" is correct. The auditor must obtain sufficient appropriate audit evidence to afford a reasonable basis for the opinion.
Choice "d" is incorrect. Auditing standards do not use the word adequate in describing the requirements for audit evidence; the term is sufficient appropriate audit evidence.
Choice "b" is incorrect. Auditing standards use the word reasonable to describe the type of assurance gained by the auditor as the basis for the opinion, and not to describe a specific requirement for audit evidence.
Choice "c" is incorrect. Auditing standards do not use the word disconfirming in describing the requirements for audit evidence.
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