首页 > 美国注册会计师 > 复习指导 > 考点辅导

2016年美国CPA模拟试题:Auditing(4)

普通 来源:正保会计网校 2015-12-31

Management's emphasis on meeting projected profit goals most likely would significantly influence an entity's control environment when:

a. Internal auditors have direct access to the entity's board of directors.

b. Those charged with governance are active in overseeing the entity's financial reporting policies.

c. External policies established by parties outside the entity affect accounting policies.

d. A significant portion of management compensation is represented by stock options.

答案解析:D

Explanation

Choice "d" is correct. Management's emphasis on meeting projected profit goals would significantly influence an entity's control environment when a significant portion of management compensation is represented by stock options, because management would then have a personal interest that might be at odds with accurate financial reporting.

Choice "a" is incorrect. An effective internal audit function would tend to moderate management's emphasis on meeting projected profit goals, and would therefore tend to dampen the effect on the control environment.

Choice "c" is incorrect. External policies established by outside parties would tend to moderate management's emphasis on meeting projected profit goals, and would therefore tend to dampen the effect on the control environment.

Choice "b" is incorrect. Active participation of those charged with governance would tend to moderate management's emphasis on meeting projected profit goals, and would therefore tend to dampen the effect on the control environment.

我要纠错】 责任编辑:蓝色天空
打开APP 订阅最新报考消息

报考指南

今日热搜

热点推荐

热销好课

畅学无忧班

畅学无忧班

系统学习 逐章精讲

了解详情30000元/4科

正价课免费试听

USCPA免费试听

申请购课优惠

USCPA公众号

截图保存到相册

微信识别二维码

千元大额优惠

有奖原创征稿
客服 首页
取消
复制链接,粘贴给您的好友

复制链接,在微信、QQ等聊天窗口即可将此信息分享给朋友