美國CPA模擬試題：Auditing審計（4）

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來源: 正保會計網校編輯： 2015/05/12 09:04:58　字體：大小

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Which of the following provides the most authoritative guidance for the auditor of a nonissuer?

a. Specific guidance provided by an interpretation of a Statement on Auditing Standards.

b. An AICPA audit and accounting guide that provides specific guidance with respect to the accounting practices in the client's industry.

c. General guidance provided by a Statement on Auditing Standards.

d. A Journal of Accountancy article discussing implementation of a new standard.

Explanation

Choice "c" is correct. General guidance provided by a Statement on Auditing Standards is the most authoritative of level of auditing guidance for audits of nonissuers. Auditors are required to comply with SASs, and should be prepared to justify any departures therefrom.

Choices "b" and "a" are incorrect. AICPA audit and accounting guides and SAS interpretations are interpretive publications that provide guidance regarding how SASs should be applied in specific situations. They are not as authoritative as SASs.

Choice "d" is incorrect. Journal of Accountancy articles have no authoritative status but may be helpful to the auditor.

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