学习至重要的就是打好基础，要想基础打得好，就要做大量的习题。只有做题才能让抽象的法条变得具象化、变得立体起来，所以正保会计网校贴心的为大家准备了2020年USCPA模拟题27：Business，小编相信，每天的勤奋练习，考过AICPA绝对不在话下！
A company that retains a CPA with the appropriate knowledge, skills, and abilities to prepare timely and effective financial reporting is applying the ideas from which principle of effective internal control over financial reporting?
A. Integrity and ethical values
B. Management philosophy and operating style
C. Accountability
D. Financial reporting competencies
【正确答案】d
【答案解析】
Explanation
Choice "D" is correct. The financial reporting competencies principle of the control environment component of internal control integrated framework suggests stronger controls and encourages the company to retain qualified personnel to handle financial reporting.
Choice "A" is incorrect. The integrity and ethical values principle of the control environment component of internal control integrated framework suggests stronger controls with high standards of ethical conduct for top management, but does not address retention of qualified personnel to handle financial reporting.
Choice "B" is incorrect. The management philosophy and operating style principle of the control environment component of internal control integrated framework suggests strong controls and encourages management's attitudes to be congruent with strong financial controls, but does not address retention of qualified personnel to handle financial reporting.
Choice "C" is incorrect. The accountability principle of the control environment component of internal control integrated framework suggests strong controls and encourages management to hold individuals accountable for their internal control responsibilities, but does not address retention of qualified personnel to handle financial reporting.
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