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2020年USCPA模擬題27：Business
學習至重要的就是打好基礎，要想基礎打得好，就要做大量的習題。只有做題才能讓抽象的法條變得具象化、變得立體起來，所以正保會計網校貼心的為大家準備了2020年USCPA模擬題27：Business，小編相信，每天的勤奮練習，考過AICPA絕對不在話下！
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. Integrity and ethical values
B. Management philosophy and operating style
C. Accountability
D. Financial reporting competencies
【正確答案】d
【答案解析】
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 "A" 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 "B" 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.
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