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USCPA精選習題63：Auditing
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According to the ethical standards of the profession, which of the following acts by a CPA is generally prohibited?
a. Accepting engagements obtained through the efforts of third parties.
b. Accepting a commission for recommending a product to an audit client.
c. Purchasing a product from a third party and reselling it to a client.
d. Writing a financial management newsletter promoted and sold by a publishing company.
【正確答案】B
【答案解析】
Choice "b" is correct. A CPA may not accept a commission for recommending a product to a client if the CPA audits or reviews that client's financial statements.
Choice "c" is incorrect. A CPA may resell a product to a client.
Choice "d" is incorrect. This is not considered incompatible with a CPA's practice.
Choice "a" is incorrect. A CPA may accept engagements obtained through the efforts of third parties.
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