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美國(guó)CPA模擬試題：Auditing（03）
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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. Arranging with a financial institution to collect notes issued by a client in payment of fees due.
c. Using a records-retention agency to store confidential client records.
d. Compiling the financial statements of a client that employed the CPA's spouse as a bookkeeper.
答案：A
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 "c" is incorrect. There is no prohibition against using a records-retention agency to store confidential client records.
Choice "b" 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.
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