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2017年AICPA考试模拟练习题:AUD


时间:2017-04-28 09:31
来源:AICPA考试
2017年AICPA考试模拟练习题:AUD

  The phrase "U.S. generally accepted accounting principles" is an accounting term that:

  a.Is included in the audit report to indicate that the audit has been conducted in accordance with generally accepted auditing standards (GAAS).

  b.Includes broad guidelines of general application but not detailed practices and procedures.

  c.Provides a measure of conventions, rules, and procedures governed by the AICPA.

  d.Encompasses the conventions, rules, and procedures necessary to define U.S. accepted accounting practice at a particular time.

  【答案解析】D

  Choice "d" is correct. The literature pertaining to U.S. GAAP changes over time, and therefore U.S. generally accepted accounting principles can be said to encompass the conventions, rules, and procedures necessary to define accepted accounting practice at a particular time. U.S. GAAP is one of the financial reporting frameworks acceptable for preparation of financial statements. IFRS is another one.

  Choice "b" is incorrect. The literature pertaining to U.S. GAAP does provide detailed practices and procedures.

  Choice "c" is incorrect. The phrase "U.S. generally accepted accounting principles" does not provide a measure of conventions, rules, and procedures governed by the AICPA. The AICPAprovides Statements on Auditing Standards, which relate to proper performance of a financial statement audit, not to accounting principles.

  Choice "a" is incorrect. Inclusion of the phrase "U.S. generally accepted accounting principles" in the audit report indicates whether the financial statements are presented in accordance with the conventions, rules, and procedures that define accepted accounting practice in the United States. Inclusion of this phrase does not indicate whether the audit has been conducted in accordance with generally accepted auditing standards (GAAS).

关键词: AICPA考试(914)AUD(6)

作者:AICPA培训

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