2020年USCPA模擬題37：Business

學習至重要的就是打好基礎，要想基礎打得好，就要做大量的習題。只有做題才能讓抽象的法條變得具象化、變得立體起來，所以正保會計網(wǎng)校貼心的為大家準備了2020年USCPA模擬題37：Business，小編相信，每天的勤奮練習，考過AICPA絕對不在話下！

Auburndale Corporation has a corporate compliance program that allows employees the option of anonymously reporting violations of laws, rules, regulations, policies or other issues of abuse through a hotline. Reported issues are reviewed by the internal auditor and either immediately forwarded to the CEO or summarized and reported to the CEO each month. The program also provides opportunities to report through supervisory channels and includes a biannual training class that all employees must complete. The corporate compliance program demonstrates that: 

A. Sound integrity and ethical values are developed and understood and set the standard of conduct for financial reporting. 

B. The Board of Directors understands and exercises oversight responsibility related to financial reporting and related internal control. 

C. Management's philosophy and operating style support achieving effective internal control over financial reporting. 

D. Management and employees are assigned appropriate levels of authority and responsibility to facilitate effective internal control over financial reporting.

相關推薦：

AICPA考試，這些注意事項你知道嗎？

免費領取U.S.CPA干貨大禮包>

禁足在家！AICPA考生：遠程辦公第一天，你掉線了嗎？

What？究竟是哪些AICPA備考誤區(qū)讓同事鄰居慘背鍋！

正保會計網(wǎng)校擁有專業(yè)的U.S.CPA師資團隊，不僅為學員提供專業(yè)針對性的指導課程，并為學員提供考前免費預評估，選州報考，簽證指導，考位預約，補學分，執(zhí)照申請等一站式的專業(yè)考務服務！幫助學員無憂學習，高效備考！有意向報考的同學快快點擊下方“立即申請”按鈕，進行免費學歷評估，了解你是否滿足報考條件吧~