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2020年USCPA模擬題16：Auditing
學(xué)會(huì)合理運(yùn)用時(shí)間，在學(xué)習(xí)aicpa時(shí)用至少的時(shí)間學(xué)到至多的內(nèi)容，堅(jiān)持不懈的每天練習(xí)，定會(huì)取得好的成績(jī)。正保會(huì)計(jì)網(wǎng)校提供高質(zhì)量習(xí)題，以下為2020年USCPA模擬題16：Auditing， 備考2020AICPA的考生們，快來(lái)一起來(lái)練習(xí)吧！
An auditor of a nonissuer must conduct the audit in accordance with:
I. ASB standards.
II. PCAOB standards.
A. I.
B. Both I and II.
C. Either I or II, but not both.
D. II.
【正確答案】A
【答案解析】
Explanation
Choice "A" is correct. An auditor of a nonissuer must conduct the audit in accordance with ASB standards.
Choice "B" is incorrect. An auditor of a nonissuer is not required to conduct the audit in accordance with PCAOB standards.
Choice "C" is incorrect. While an auditor is only required to conduct the audit in accordance with ASB standards, the auditor may choose to follow PCAOB standards as well.
Choice "D" is incorrect. An auditor of a nonissuer is not required to conduct the audit in accordance with PCAOB standards.
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備考AICPA—Simulation 這5件事千萬(wàn)別忘了做！
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