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2020年USCPA模拟题12:Auditing

普通 来源:正保会计网校 2020-01-06

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!

USCPA精选习题Auditing

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.

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