新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
美國CPA模擬試題：Auditing（1）
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.
Explanation
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.
【我要糾錯】 責(zé)任編輯：藍色天空
推薦閱讀
限時免費資料
-
思維導(dǎo)圖
-
學(xué)習(xí)計劃
-
科目特點
-
報考指南
-
歷年樣卷
-
財會英語
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號