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USCPA精选习题47：Auditing
当我们在眺望远方的风景时，不要忘记眼前的风景和道路。作为2019年USCPA备考人，我们当下可以做的就是把握时间，打好基础。为了帮助广大考生了解uscpa考试的题型、考试的重点及难易程度，正保会计网校为大家整理了USCPA精选习题47：Auditing，希望大家利用好这些内容。
The phrase "U.S. generally accepted accounting principles" is an accounting term that:
a. Is included in the audit report to indicate that the audit has been conducted in accordance with generally accepted auditing standards (GAAS).
b. Encompasses the conventions, rules, and procedures necessary to define U.S. accepted accounting practice at a particular time.
c. Provides a measure of conventions, rules, and procedures governed by the AICPA.
d. Includes broad guidelines of general application but not detailed practices and procedures.
【正确答案】B
【答案解析】
Choice "b" is correct. The literature pertaining to U.S. GAAP changes over time, and therefore U.S. generally accepted accounting principles can be said to encompass the conventions, rules, and procedures necessary to define accepted accounting practice at a particular time. U.S. GAAP is one of the financial reporting frameworks acceptable for preparation of financial statements. IFRS is another one.
Choice "d" is incorrect. The literature pertaining to U.S. GAAP does provide detailed practices and procedures.
Choice "c" is incorrect. The phrase "U.S. generally accepted accounting principles" does not provide a measure of conventions, rules, and procedures governed by the AICPA. The AICPA provides Statements on Auditing Standards, which relate to proper performance of a financial statement audit, not to accounting principles.
Choice "a" is incorrect. Inclusion of the phrase "U.S. generally accepted accounting principles" in the audit report indicates whether the financial statements are presented in accordance with the conventions, rules, and procedures that define accepted accounting practice in the United States. Inclusion of this phrase does not indicate whether the audit has been conducted in accordance with generally accepted auditing standards (GAAS).
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