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USCPA精選習(xí)題71：Auditing
任何事都是從一個(gè)決心，一個(gè)行動(dòng)開始。凡全副精神專注一事，終身必有成就。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71：Auditing，希望大家利用好這些內(nèi)容。
Under the ethical standards of the profession in the United States, which of the following circumstances would impair independence in the audit of an issuer but would not impair independence in the audit of a nonissuer?
a. The audit firm provided a loan to the client during the prior year.
b. The lead partner has worked on the audit engagement of a client for ten years.
c. The audit firm has an immaterial direct financial interest in the client.
d. The firm performing the financial statement audit also designed and implemented the client's financial information system.
【正確答案】b
【答案解析】
Choice "b" is correct. The ethical standards that apply to the audits of issuers (SOX/PCAOB/SEC) require that the lead partner rotate off the audit engagement after 5 years. The AICPA Code of Professional Conduct, which is followed when auditing nonissuers, does not require audit partner rotation.
Choice "d" is incorrect. All U.S. ethical standards prohibit the performance of financial information systems design and implementation services for audit clients.
Choice "a" is incorrect. Loans to or from clients, other than loans from financial institutions under normal lending policies, are prohibited for audits of issuers and nonissuers under all ethical standards.
Choice "c" is incorrect. Any direct financial interest in a client impairs independence, whether the client is an issuer or a nonissuer.
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