美国CPA模拟习题：规划技能 预测和规划（四）

为了帮助参加2014年美国cpa考试的学员巩固知识，提高备考效果，正保会计网校特为大家整理了美国cpa考试模拟试题，帮助广大考生一起学习一起进步。

　　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.Management philosophy and operating style.

　　b.Integrity and ethical values.

　　c.Accountability.

　　d.Financial reporting competencies.

　　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“a”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“c”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.