2020年USCPA模拟题16：Auditing
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An auditor of a nonissuer must conduct the audit in accordance with:
I. ASB standards.
II. PCAOB standards.
A. I.
B. Both I and II.
C. Either I or II, but not both.
D. II.
【正确答案】A
【答案解析】
Explanation
Choice "A" is correct. An auditor of a nonissuer must conduct the audit in accordance with ASB standards.
Choice "B" is incorrect. An auditor of a nonissuer is not required to conduct the audit in accordance with PCAOB standards.
Choice "C" is incorrect. While an auditor is only required to conduct the audit in accordance with ASB standards, the auditor may choose to follow PCAOB standards as well.
Choice "D" is incorrect. An auditor of a nonissuer is not required to conduct the audit in accordance with PCAOB standards.
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