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2020年USCPA模擬題28：Auditing
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Which of the following provides the most authoritative guidance for an audit of an issuer?
A. General guidance provided by the Public Company Accounting Oversight Board Auditing Standards.
B. Specific guidance provided by the Statement on Auditing Standards.
C. An article in the AICPA CPA Letter addressing frequently asked questions on a new auditing standard.
D. Audit disclosure checklists obtained from a continuing professional education class.
【正確答案】a
【答案解析】
Explanation
Choice "A" is correct. General guidance provided by the Public Company Accounting Oversight Board Auditing Standards is the most authoritative level of auditing guidance for audits of issuers. Choice "B" is incorrect. Guidance provided by the Statement on Auditing Standards is the most authoritative level of auditing guidance for nonissuers.
Choice "C" is incorrect. The AICPA CPA Letter has no authoritative status.
Choice "D" is incorrect. Information obtained from a continuing professional education class has no authoritative guidance.
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