美國(guó)CPA模擬試題：審計(jì)報(bào)告（五）

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 the Standards, and should be able to justify any departures.

b. The auditor is required to follow the guidance provided by the Standards, without exception.

c. 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.

d. 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.

Explanation

Choice "a" is correct. The auditor is generally required to follow the guidance provided by the Standards, and should be able to justify any departures.

Choice "b" 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 "c" 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 "d" is incorrect. The cost associated with following the guidance provided by a SAS is not an acceptable reason for departing from its guidance.