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美國(guó)CPA模擬試題：Auditing（1）

來(lái)源: 正保會(huì)計(jì)網(wǎng)校 編輯： 2015/05/19 14:25:09　字體：大 小

According to the ethical standards of the profession, which of the following acts by a CPA is generally prohibited?

a. Accepting engagements obtained through the efforts of third parties.

b. Accepting a commission for recommending a product to an audit client.

c. Purchasing a product from a third party and reselling it to a client.

d. Writing a financial management newsletter promoted and sold by a publishing company.

Explanation

Choice "b" is correct. A CPA may not accept a commission for recommending a product to a client if the CPA audits or reviews that client's financial statements.

Choice "c" is incorrect. A CPA may resell a product to a client.

Choice "d" is incorrect. This is not considered incompatible with a CPA's practice.

Choice "a" is incorrect. A CPA may accept engagements obtained through the efforts of third parties.

【我要糾錯(cuò)】 責(zé)任編輯：藍(lán)色天空

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