美国CPA模拟试题：Auditing（1）

According to the ethical standards of the profession, which of the following acts by a CPA is generally prohibited?

a. Accepting engagements obtained through the efforts of third parties.

b. Accepting a commission for recommending a product to an audit client.

c. Purchasing a product from a third party and reselling it to a client.

d. Writing a financial management newsletter promoted and sold by a publishing company.

Explanation

Choice "b" is correct. A CPA may not accept a commission for recommending a product to a client if the CPA audits or reviews that client's financial statements.

Choice "c" is incorrect. A CPA may resell a product to a client.

Choice "d" is incorrect. This is not considered incompatible with a CPA's practice.

Choice "a" is incorrect. A CPA may accept engagements obtained through the efforts of third parties.