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美国CPA模拟习题：规划技能 预测和规划（八）
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 primary benefit of having a financial expert on a company's audit committee is：
a.The expert designation conveys a higher level of due diligence on the expert and shields audit committee members and the corporation from most liabilities.
b.The enhanced level of financial sophistication of the financial expert can serve as a resource for the audit committee.
c.The financial expert certifies compliance with SEC requirements and thereby reduces audit fees.
d.The financial expert checks the auditor's work and verifies the appropriateness of the audit opinion.
Explanation
Choice“b”is correct.The benefits of a financial expert on the audit committee relate to the expertise that the board can bring to its oversight function.
Choice“d”is incorrect.The audit committee provides oversight of the annual audit；however，the audit committee and its financial expert do not verify the auditor's work.
Choice“a”is incorrect.The term“expert” within the context of the Sarbanes-Oxley Act does not convey the same requirements as SEC regulations and does not convey either a higher level of due diligence or provide insulation to other board members.The Act is silent as to the meaning of expert outside of the qualifications to be deemed an expert.
Choice“c”is incorrect. The financial expert does not certify compliance with SEC regulations.
【我要纠错】 责任编辑：小敏
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