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AICPA模擬題(3)：Auditing
學會合理運用時間，在學習AICPA時用至少的時間學到至多的內容，堅持不懈的每天練習，定會取得好的成績。正保會計網(wǎng)校提供高質量習題，以下為AICPA模擬題(3)：Auditing， 備考2020AICPA的考生們，快來一起來練習吧！
When a PCAOB auditing standard indicates that an auditor "could" perform a specific procedure, how should the auditor decide whether and how to perform the procedure?
A. By comparing the PCAOB standard with related AICPA auditing standards.
B. By exercising professional judgment in the circumstances.
C. By soliciting input from the issuer's audit committee.
D. By evaluating whether the audit is likely to be subject to inspection by the PCAOB.
【正確答案】B
【答案解析】
Explanation
Choice "B" is correct. The words "may," "might," and "could" describe actions and procedures that auditors have a responsibility to consider. Matters described in this fashion require the auditor's attention and understanding. How and whether the auditor implements these matters in the audit will depend on the exercise of professional judgment in the circumstances consistent with the objectives of the standard.
Choice "A" is incorrect. "Could" does not mean that the auditor should compare the PCAOB standard with the related AICPA standards.
Choice "C" is incorrect. The auditor should not solicit input from the issuer's audit committee, as audit procedure decisions need to be made by the auditor.
Choice "D" is incorrect. Whether the audit is likely to be subject to inspection by the PCAOB should not be a factor on the auditor's decision to perform a procedure.
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