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2016年美國CPA模擬試題:Business(07)

來源: 正保會計網(wǎng)校 編輯: 2016/01/19 11:06:26 字體:

為了使廣大美國注冊會計師考生能夠順利通過考試,如下是網(wǎng)校為美國注冊會計師考生整理的習(xí)題,希望對大家有所幫互助!

A company that retains a CPA with the appropriate knowledge, skills and abilities to prepare timely and effective financial reporting is applying the ideas from which principle of effective internal control over financial reporting?

a. Accountability.

b. Integrity and ethical values.

c. Management philosophy and operating style.

d. Financial reporting competencies.

答案:D

Explanation

Choice "d" is correct. The financial reporting competencies principle of the control environment component of internal control integrated framework suggests stronger controls and encourages the company to retain qualified personnel to handle financial reporting.

Choice "b" is incorrect. The integrity and ethical values principle of the control environment component of internal control integrated framework suggests stronger controls with high standards of ethical conduct for top management, but does not address retention of qualified personnel to handle financial reporting.

Choice "c" is incorrect. The management philosophy and operating style principle of the control environment component of internal control integrated framework suggests strong controls and encourages management's attitudes to be congruent with strong financial controls, but does not address retention of qualified personnel to handle financial reporting.

Choice "a" is incorrect. The accountability principle of the control environment component of internal control integrated framework suggests strong controls and encourages management to hold individuals accountable for their internal control responsibilities, but does not address retention of qualified personnel to handle financial reporting.  

正保會計網(wǎng)校美國注冊會計師考試輔導(dǎo)已經(jīng)全面招生。了解美國注冊會計師考試輔導(dǎo)課程>>

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