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USCPA模拟题4：Auditing
任何事都是从一个决心，一个行动开始。凡全副精神专注一事，终身必有成就。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模拟题4：Auditing，希望大家利用好这些内容。
Which of the following best describes what is meant by the term generally accepted auditing standards?
A. Rules acknowledged by the accounting profession because of their universal application.
B. Pronouncements issued by the Auditing Standards Board.
C. Measures of the quality of the auditor's performance.
D. Procedures to be used to gather evidence to support financial statements.
【正确答案】C
【答案解析】
Choice "C" is correct. Generally accepted auditing standards ("GAAS") are measures of the quality of the auditor's performance, and guide the auditor in the performance of a properly planned and executed audit.
Choice "A" is incorrect. GAAS are not "rules," nor are they universally applicable. GAAS are measures of the quality of an auditor's performance.
Choice "B" is incorrect. The Auditing Standards Board (ASB) issues many types of pronouncements, including (but not limited to) "Statements on Auditing Standards" (SASs). While SASs are considered to be interpretations of GAAS, not all ASB pronouncements relate to audits. Therefore, just because something is issued by the ASB does not make it GAAS.
Choice "D" is incorrect. Auditing standards differ from auditing procedures in that procedures relate to acts to be performed, whereas standards deal with the quality of the performance of those acts.
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