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USCPA精選習(xí)題47：Auditing
當(dāng)我們在眺望遠(yuǎn)方的風(fēng)景時，不要忘記眼前的風(fēng)景和道路。作為2019年USCPA備考人，我們當(dāng)下可以做的就是把握時間，打好基礎(chǔ)。為了幫助廣大考生了解uscpa考試的題型、考試的重點(diǎn)及難易程度，正保會計網(wǎng)校為大家整理了USCPA精選習(xí)題47：Auditing，希望大家利用好這些內(nèi)容。
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. 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. Includes broad guidelines of general application but not detailed practices and procedures.
【正確答案】B
【答案解析】
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 "d" 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 "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).
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