學(xué)習(xí)至重要的就是打好基礎(chǔ)，要想基礎(chǔ)打得好，就要做大量的習(xí)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(jì)網(wǎng)校貼心的為大家準(zhǔn)備了2020年USCPA模擬題37：Business，小編相信，每天的勤奮練習(xí)，考過AICPA絕對不在話下！

Auburndale Corporation has a corporate compliance program that allows employees the option of anonymously reporting violations of laws, rules, regulations, policies or other issues of abuse through a hotline. Reported issues are reviewed by the internal auditor and either immediately forwarded to the CEO or summarized and reported to the CEO each month. The program also provides opportunities to report through supervisory channels and includes a biannual training class that all employees must complete. The corporate compliance program demonstrates that: 

A. Sound integrity and ethical values are developed and understood and set the standard of conduct for financial reporting. 

B. The Board of Directors understands and exercises oversight responsibility related to financial reporting and related internal control. 

C. Management's philosophy and operating style support achieving effective internal control over financial reporting. 

D. Management and employees are assigned appropriate levels of authority and responsibility to facilitate effective internal control over financial reporting.

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