新用户扫码下载
扫码下载APP
及时接收最新考试资讯及
备考信息
2020年USCPA模拟题8：Auditing
任何事都是从一个决心，一个行动开始。凡全副精神专注一事，终身必有成就。为了帮助广大考生了解USCPA考试的题型、考试的重点及难易程度，正保会计网校为大家整理了2020年USCPA模拟题8：Auditing，希望大家利用好这些内容。
The phrase "U.S. generally accepted accounting principles" is an accounting term that:
A. Includes broad guidelines of general application but not detailed practices and procedures.
B. Encompasses the conventions, rules, and procedures necessary to define U.S. accepted accounting practice at a particular time.
C. Provides a measure of conventions, rules, and procedures governed by the AICPA.
D. Is included in the audit report to indicate that the audit has been conducted in accordance with generally accepted auditing standards (GAAS).
【正确答案】B
【答案解析】
Explanation
Choice "B" 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 "A" 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 AICPA provides Statements on Auditing Standards, which relate to proper performance of a financial statement audit, not to accounting principles.
Choice "D" 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).
相关推荐：
正保会计网校拥有专业的U.S.CPA师资团队，不仅为学员提供专业针对性的指导课程，并为学员提供考前免费预评估，选州报考，签证指导，考位预约，补学分，执照申请等一站式的专业考务服务！帮助学员无忧学习，高效备考！有意向报考的同学快快点击下方“立即申请”按钮，进行免费学历评估，了解你是否满足报考条件吧~
新用户扫码下载
京公网安备 11010802023314号