学会合理运用时间，在学习aicpa时用至少的时间学到至多的内容，坚持不懈的每天练习，定会取得好的成绩。正保会计网校提供高质量习题，以下为2020年USCPA模拟题12：Auditing， 备考2020AICPA的考生们，快来一起来练习吧！
Which of the following accurately depicts the auditor's responsibility with respect to Statements on Auditing Standards?
A. The auditor is required to follow the guidance provided by the Standards, without exception.
B. The auditor is generally required to follow the guidance provided by Standards with which he or she is familiar, but will not be held responsible for departing from provisions of which he or she was unaware.
C. The auditor is generally required to follow the guidance provided by the Standards, unless following such guidance would result in an audit that is not cost-effective.
D. The auditor is generally required to follow the guidance provided by the Standards, and should be able to justify any departures.
【正确答案】D
【答案解析】
Explanation
Choice "D" is correct. The auditor is generally required to follow the guidance provided by the Standards, and should be able to justify any departures.
Choice "A" is incorrect. On rare occasions, the auditor may depart from the guidance provided by the SASs, but he or she must justify such departures.
Choice "B" is incorrect. Lack of familiarity with a SAS is not a valid reason for departing from its guidance. The auditor is expected to have sufficient knowledge of the SASs to identify those that are applicable to a given audit engagement.
Choice "C" is incorrect. The cost associated with following the guidance provided by a SAS is not an acceptable reason for departing from its guidance.
相关推荐：
备考AICPA—Simulation 这5件事千万别忘了做！
正保会计网校拥有专业的U.S.CPA师资团队，不仅为学员提供专业针对性的指导课程，并为学员提供考前免费预评估，选州报考，签证指导，考位预约，补学分，执照申请等一站式的专业考务服务！帮助学员无忧学习，高效备考！有意向报考的同学快快点击下方“立即申请”按钮，进行免费学历评估，了解你是否满足报考条件吧~
了解详情30000元/4科
