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2020年USCPA模拟题21：Auditing
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Which of the following provides the most authoritative guidance for the auditor of a nonissuer?
A. An AICPA audit and accounting guide that provides specific guidance with respect to the accounting practices in the client's industry.
B. A Journal of Accountancy article discussing implementation of a new standard.
C. General guidance provided by a Statement on Auditing Standards.
D. Specific guidance provided by an interpretation of a Statement on Auditing Standards.
【正确答案】C
【答案解析】
Explanation
Choice "C" is correct. General guidance provided by a Statement on Auditing Standards is the most authoritative of level of auditing guidance for audits of nonissuers. Auditors are required to comply with SASs, and should be prepared to justify any departures therefrom.
Choices "A" and "D" are incorrect. AICPA audit and accounting guides and SAS interpretations are interpretive publications that provide guidance regarding how SASs should be applied in specific situations. They are not as authoritative as SASs.
Choice "B" is incorrect. Journal of Accountancy articles have no authoritative status, but may be helpful to the auditor.
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