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美国CPA模拟习题：规划技能 预测和规划（六）
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。
The Sarbanes-Oxley Act of 2002 was enacted in response to corporate scandals that largely centered on the quality of corporate financial disclosure and highlighted the inadequate oversight of management，auditors and the Board of Directors.The Sarbanes-Oxley Act addresses the problems related to inadequate board oversight by requiring public companies to have an：
a.Audit committee.
b.Annual audit for all issuers.
c.Internal auditor.
d.Independent Board of Directors.
Explanation
Choice“a”is correct. Public companies are required to establish an audit committee that is directly responsible for the appointment，compensation and oversight of the work of the public accounting firm employed by that public company.The separation of audit supervision from the Board of Directors addresses the problem of inadequate board oversight.
Choice“b”is incorrect. An annual audit provides meaningful information about financial reporting but it does not address the issue of board oversight.
Choice“d”is incorrect.The independence of the Board of Directors may provide some assurance about the objectivity of the board but does not address the issue of board oversight.
Choice“c”is incorrect.An internal audit function improves the control environment but it does not engage the Board of Directors in oversight.
【我要纠错】 责任编辑：小敏
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