掃碼下載APP
及時接收最新考試資訊及
備考信息
任何事都是從一個決心,一個行動開始。凡全副精神專注一事,終身必有成就。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75:Auditing,希望大家利用好這些內容。
Which of the following actions by a CPA most likely violates the profession's ethical standards?
a. Retaining client records after the client has demanded their return.
b. Using a records-retention agency to store confidential client records.
c. Arranging with a financial institution to collect notes issued by a client in payment of fees due.
d. Compiling the financial statements of a client that employed the CPA's spouse as a bookkeeper.
【正確答案】a
【答案解析】
Choice "a" is correct. Failure to return records to a client after the client makes a demand is considered to be an act discreditable to the profession, and as such violates the profession’s ethical standards.
Choice "b" is incorrect. There is no prohibition against using a records-retention agency to store confidential client records.
Choice "c" is incorrect. Arranging with a financial institution to collect notes issued by a client in payment of fees due does not violate the profession’s ethical standards.
Choice "d" is incorrect. A compilation of financial statements does not require the auditor to be independent (although the lack of independence should be disclosed). Although this engagement poses a familiarity threat, the firm may have implemented appropriate safeguards to bring the threat to an acceptable level.
相關推薦:
網校擁有專業的課程體系、特色的雙語教學模式、靈活多樣的學習方式、全方位一站式配套服務,定能為您助一臂之力。機會難得,欲報從速!
有意向報考的AICPA的考生趕快點擊免費預評估>> 了解AICPA報考條件吧!
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
套餐D大額券
¥
去使用 主站蜘蛛池模板: 五月综合激情网 | 一区二区福利 | 久一在线视频 | 欧美日韩国产精品 | 日韩网站免费 | www.国产一区 | 99热这里只有精品1 国产在线观看 | 欧美在线观看一区 | 久久久免费观看视频 | 国产高清一区二区三区 | 国产精品久久久久av福利动漫 | 色污污 | 九九热在线播放 | 国产精品99久久久久久www | 国产精品1234| 久久综合成人精品亚洲另类欧美 | 精品中文字幕视频 | 97精品免费视频 | 国产视频精品免费 | 中文字幕免费在线视频 | 伊人精品成人久久综合软件 | 在线麻豆 | 久久久免费毛片 | 国产乱码一区二区三区 | 国产在线一区二区三区视频 | 欧美中文| 日韩2区| 日韩在线不卡视频 | 国产视频一区二区 | 老牛影视av一区二区在线观看 | 夜夜骑首页 | 精品一区二区三区久久 | 日本一区二区三区四区视频 | 国产精品久久久久久久久免费看 | 久久久网站免费 | 一区二区三区在线看 | a在线资源 | 久久国产精品99久久久久久牛牛 | 欧美2区| 国产亚洲欧美另类一区二区三区 | 激情国产视频 |