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2017年AICPA考试Becker题库之BEC科目练习题


时间:2017-04-12 16:41
来源:AICPA考试

  BEC,顾名思义,商业环境和概念,目的是为了拓展财务人员的知识——宏观经济、信息系统、公司业绩评价等,虽然可能有些财务人员这方面用的少,但是职业发展向上走,基本概念不可能不知道。BEC可以换个心态来学,不要只为了考试,在学习过程中首先把知识分类,理顺,用轻松的心态来应对,其实只要都了解了,多读几遍书,很多题目都能解决,其次就是有针对性的训练,BEC中计算模式很固定,就是存货(BASE)、比率等,不要被字数多的题目吓到,有的时候这反而是最简单的,细心点,都能通过。

  试题模拟1  
       The Sarbanes-Oxley Act of 2002 requires that one or more members of the audit committee be a financial expert and that the financial reports disclose:

  a.The name of the Board member(s) serving as financial expert(s).

  b.Certification of independence of the financial expert.

  c.The existence of financial expert(s) on the audit committee or the reasons why the audit committee does not have a financial expert.

  d.Confirmation of the audit opinion by the financial expert.

  【答案解析】C

  Explanation

  Choice "c" is correct. In the financial reports, the issuer must disclose the existence of financial expert(s) on the committee or the reasons why the committee does not have a financial expert.

  Choice "a" is incorrect. Although the SEC proposed requirements that the name of the financial expert be disclosed, the Sarbanes-Oxley Act only requires that the existence of a financial expert(s) (or lack thereof) be disclosed.

  Choice "d" is incorrect. The financial expert is not required to report on the audit opinion.

  Choice "b" is incorrect. Although audit committee members are required to be independent and the SEC has proposed disclosure of independence, certification of independence is not required in financial reports under the Act.

  试题模拟2 
     According to the Sarbanes-Oxley Act of 2002, which of the following statements is correct regarding an issuer's audit committee financial expert?

  a.The audit committee financial expert must be the issuer's audit committee chairperson to enhance internal control.

  b.If an issuer does not have an audit committee financial expert, the issuer must disclose the reason why the role is not filled.

  c.The issuer's current outside CPA firm's audit partner must be the audit committee financial expert.

  d.The issuer must fill the role with an individual who has experience in the issuer's industry.

  【答案解析】B

  Explanation

  Choice "b" is correct. Sarbanes-Oxley Section 407 requires that an issuer's audit committee have at least one financial expert, or disclose why that role is not filled. Section 407 requires that the financial expert have an understanding of GAAP and financial statements, be able to assess the application of accounting principles, have comparable experience applying accounting principles to entities that present a similar level of complexity of the issuer, and understand both internal controls and audit committee functions.

  Choice "c" is incorrect. The audit committee is charged with negotiating the engagement of the external auditor and supervising their work. The auditor is accountable to the audit committee. The partner in charge of the audit firm engaged to do the audit should not be the financial expert on the audit committee.

  Choice "d" is incorrect. Section 407 requires that the audit committee's financial expert understand the application of accounting principles to the issues representative of the complexity of the issuer but does not require specific experience in the industry. Section 407 defines four ways in which the necessary attributes of a financial expert can be achieved: education, experience supervising a financial officer, experience overseeing auditors, or other relevant experience.

  Choice "a" is incorrect. Section 407 does not require that the audit committee's chairman be its financial expert.

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关键词: AICPA考试(914)BEC(10)becker(22)

作者:AICPA培训

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