新用户扫码下载
扫码下载APP
及时接收最新考试资讯及
备考信息
2020年USCPA模拟题32：Auditing
学会合理运用时间，在学习aicpa时用至少的时间学到至多的内容，坚持不懈的每天练习，定会取得好的成绩。正保会计网校提供高质量习题，以下为2020年USCPA模拟题32：Auditing， 备考2020AICPA的考生们，快来一起来练习吧！
Which of the following terms used within standards indicates a presumptively mandatory requirement?
A. Must
B. Should
C. May
D. Might
【正确答案】B
【答案解析】
Explanation
Choice "B" is correct. The term "should" indicates a presumptively mandatory requirement, which must be followed in all cases in which the requirement is relevant, except in rare circumstances when departure from the requirement is permitted if there is appropriate justification, performance of sufficient alternative procedures, and thorough documentation.
Choice "A" is incorrect. The term "must" indicates an unconditional requirement, which must be followed in all cases in which the requirement is relevant.
Choice "C" is incorrect. The term "may" indicates explanatory material that does not impose a professional requirement for performance.
Choice "D" is incorrect. The term "might" indicates explanatory material that does not impose a professional requirement for performance.
相关推荐：
备考AICPA—Simulation 这5件事千万别忘了做！
正保会计网校拥有专业的U.S.CPA师资团队，不仅为学员提供专业针对性的指导课程，并为学员提供考前免费预评估，选州报考，签证指导，考位预约，补学分，执照申请等一站式的专业考务服务！帮助学员无忧学习，高效备考！有意向报考的同学快快点击下方“立即申请”按钮，进行免费学历评估，了解你是否满足报考条件吧~
新用户扫码下载
京公网安备 11010802044457号