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AICPA模擬題（3）：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AICPA模擬題（3）：Business，小編相信，每天的勤奮練習，考過AICPA絕對不在話下！
As a matter of policy, all correspondence to or from regulatory auditors received by the management of the Barclay Corporation is provided to the Barclay Corporation audit committee and the corporation's full board as needed. In assessing entity wide controls, management might conclude:
A. The Board of Directors understands and exercises oversight responsibility related to financial reporting and related internal control.
B. Management's philosophy and operating style support achieving effective internal control over financial reporting.
C. The company's organization structure supports 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.
【正確答案】A
【答案解析】
Explanation
Choice "A" is correct. Active engagement by an audit committee in representing the Board of Directors relative to all matters of internal and external audits is evidence of the board's understanding of their oversight responsibility over financial reporting.
Choice "B" is incorrect. Management's operating style typically relates to the manner in which employees regard the importance of internal controls. Qualified personnel actively engaged in ensuring effective financial reporting relate to management's operating style.
Choice "C" is incorrect. The organizational structure principle typically involves the appropriate alignment of reporting relationships to ensure that controls are not undermined (e.g., internal auditors should not report to the CFO).
Choice "D" is incorrect. The authority and responsibility principle is typically related to defining staff responsibilities in a manner that is compatible with their authority and consistent with effective financial reporting.
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