美國CPA模擬習(xí)題：規(guī)劃技能 預(yù)測和規(guī)劃（八）

為了幫助參加2014年美國cpa考試的學(xué)員鞏固知識，提高備考效果，正保會計網(wǎng)校特為大家整理了美國cpa考試模擬試題，幫助廣大考生一起學(xué)習(xí)一起進(jìn)步。

　　The primary benefit of having a financial expert on a company's audit committee is：

　　a.The expert designation conveys a higher level of due diligence on the expert and shields audit committee members and the corporation from most liabilities.

　　b.The enhanced level of financial sophistication of the financial expert can serve as a resource for the audit committee.

　　c.The financial expert certifies compliance with SEC requirements and thereby reduces audit fees.

　　d.The financial expert checks the auditor's work and verifies the appropriateness of the audit opinion.

　　Explanation

　　Choice“b”is correct.The benefits of a financial expert on the audit committee relate to the expertise that the board can bring to its oversight function.

　　Choice“d”is incorrect.The audit committee provides oversight of the annual audit；however，the audit committee and its financial expert do not verify the auditor's work.

　　Choice“a”is incorrect.The term“expert” within the context of the Sarbanes-Oxley Act does not convey the same requirements as SEC regulations and does not convey either a higher level of due diligence or provide insulation to other board members.The Act is silent as to the meaning of expert outside of the qualifications to be deemed an expert.

　　Choice“c”is incorrect. The financial expert does not certify compliance with SEC regulations.