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美国CPA模拟试题:Auditing(03)

普通 来源:正保会计网校 2015-12-23

为了使广大美国注册会计师考生能够顺利通过考试,如下是网校为美国注册会计师考生整理的习题,希望对大家有所帮互助!

Which of the following actions by a CPA most likely violates the profession's ethical standards?

a. Retaining client records after the client has demanded their return.

b. Arranging with a financial institution to collect notes issued by a client in payment of fees due.

c. Using a records-retention agency to store confidential client records.

d. Compiling the financial statements of a client that employed the CPA's spouse as a bookkeeper.

答案:A

Explanation

Choice "a" is correct. Failure to return records to a client after the client makes a demand is considered to be an act discreditable to the profession, and as such violates the profession’s ethical standards.

Choice "c" is incorrect. There is no prohibition against using a records-retention agency to store confidential client records.

Choice "b" is incorrect. Arranging with a financial institution to collect notes issued by a client in payment of fees due does not violate the profession’s ethical standards.

Choice "d" is incorrect. A compilation of financial statements does not require the auditor to be independent (although the lack of independence should be disclosed). Although this engagement poses a familiarity threat, the firm may have implemented appropriate safeguards to bring the threat to an acceptable level. 

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