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USCPA精選習(xí)題63：Auditing
任何事都是從一個(gè)決心，一個(gè)行動(dòng)開(kāi)始。凡全副精神專注一事，終身必有成就。為了幫助廣大考生了解USCPA考試的題型、考試的重點(diǎn)及難易程度，正保會(huì)計(jì)網(wǎng)校為大家整理了USCPA精選習(xí)題63：Auditing，希望大家利用好這些內(nèi)容。
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.
【正確答案】B
【答案解析】
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.
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