新用戶掃碼下載
掃碼下載APP
及時(shí)接收最新考試資訊及
備考信息
美國(guó)CPA模擬試題：Auditing（4）
Which of the following actions by a CPA most likely violates the profession's ethical standards?
a. Retaining client records after the client has demanded their return.
b. Using a records-retention agency to store confidential client records.
c. Arranging with a financial institution to collect notes issued by a client in payment of fees due.
d. Compiling the financial statements of a client that employed the CPA's spouse as a bookkeeper.
Explanation
Choice "a" is correct. Failure to return records to a client after the client makes a demand is considered to be an act discreditable to the profession, and as such violates the profession’s ethical standards.
Choice "b" is incorrect. There is no prohibition against using a records-retention agency to store confidential client records.
Choice "c" is incorrect. Arranging with a financial institution to collect notes issued by a client in payment of fees due does not violate the profession’s ethical standards.
Choice "d" is incorrect. A compilation of financial statements does not require the auditor to be independent (although the lack of independence should be disclosed). Although this engagement poses a familiarity threat, the firm may have implemented appropriate safeguards to bring the threat to an acceptable level.
【我要糾錯(cuò)】 責(zé)任編輯：藍(lán)色天空
推薦閱讀
相關(guān)資訊
限時(shí)免費(fèi)資料
-
思維導(dǎo)圖
-
學(xué)習(xí)計(jì)劃
-
科目特點(diǎn)
-
報(bào)考指南
-
歷年樣卷
-
財(cái)會(huì)英語(yǔ)
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號(hào)