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USCPA精選習(xí)題59：Auditing
當(dāng)我們在眺望遠(yuǎn)方的風(fēng)景時(shí)，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(shí)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(huì)計(jì)網(wǎng)校為大家整理了USCPA精選習(xí)題59：Auditing，希望大家利用好這些內(nèi)容。
Which of the following accurately depicts the auditor's responsibility with respect to Statements on Auditing Standards?
a. The auditor is generally required to follow the guidance provided by Standards with which he or she is familiar, but will not be held responsible for departing from provisions of which he or she was unaware.
b. The auditor is generally required to follow the guidance provided by the Standards, unless following such guidance would result in an audit that is not cost-effective.
c. The auditor is required to follow the guidance provided by the Standards, without exception.
d. The auditor is generally required to follow the guidance provided by the Standards, and should be able to justify any departures.
【正確答案】D
【答案解析】
Choice "d" is correct. The auditor is generally required to follow the guidance provided by the Standards, and should be able to justify any departures.
Choice "c" is incorrect. On rare occasions, the auditor may depart from the guidance provided by the SASs, but he or she must justify such departures.
Choice "a" is incorrect. Lack of familiarity with a SAS is not a valid reason for departing from its guidance. The auditor is expected to have sufficient knowledge of the SASs to identify those that are applicable to a given audit engagement.
Choice "b" is incorrect. The cost associated with following the guidance provided by a SAS is not an acceptable reason for departing from its guidance.
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