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2020年USCPA模擬題32：Auditing
學(xué)會(huì)合理運(yùn)用時(shí)間，在學(xué)習(xí)aicpa時(shí)用至少的時(shí)間學(xué)到至多的內(nèi)容，堅(jiān)持不懈的每天練習(xí)，定會(huì)取得好的成績。正保會(huì)計(jì)網(wǎng)校提供高質(zhì)量習(xí)題，以下為2020年USCPA模擬題32：Auditing， 備考2020AICPA的考生們，快來一起來練習(xí)吧！
Which of the following terms used within standards indicates a presumptively mandatory requirement?
A. Must
B. Should
C. May
D. Might
【正確答案】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.
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備考AICPA—Simulation 這5件事千萬別忘了做！
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