美國注冊(cè)會(huì)計(jì)師AICPA歷年試題（一）—AUD

下載正保會(huì)計(jì)網(wǎng)校APP 訂閱最新報(bào)考消息

來源: 正保會(huì)計(jì)網(wǎng)校編輯：00LilGhost 2020/08/05 19:23:13　字體：大小

除去每天的工作時(shí)間，真正的學(xué)習(xí)時(shí)間是少之又少！踏踏實(shí)實(shí)地做題鞏固知識(shí)點(diǎn)，才更有可能順利考試。網(wǎng)校為了大家準(zhǔn)備了2020年美國注冊(cè)會(huì)計(jì)師試題，一起練起來吧~

In which of the following situations would an auditor who is rendering an audit opinion on the financial statements of an employee benefit plan that will be filed with the Department of Labor be considered independent?

A. The auditor's spouse has obtained an immaterial direct financial interest in the employee benefit plan.

B. The auditor obtained a material indirect financial interest in the employee benefit plan.

C. A member of the auditor's firm was an investment advisor to the employee benefit plan during the period of professional engagement but was not providing services as of the date of the opinion.

D. A member of the auditor's firm was a voting trustee of the plan in a prior year but has since disassociated from the plan and did not participate in auditing the financial statements of the plan.

查看答案解析

【答案】

備考沖刺，練習(xí)題對(duì)于大家來說是很重要的，做題可以幫助大家鞏固已學(xué)，也可以查漏補(bǔ)缺。網(wǎng)校準(zhǔn)備免費(fèi)資料供大家練習(xí)，點(diǎn)擊下載>>

如何提高學(xué)習(xí)效率和學(xué)習(xí)效果？報(bào)網(wǎng)課！網(wǎng)校的uscpa好課正在火熱報(bào)名中！實(shí)戰(zhàn)刷題+老師劃重點(diǎn)！點(diǎn)擊查看課程詳情>>

上一篇：美國注冊(cè)會(huì)計(jì)師AICPA歷年試題（二）—BEC

免費(fèi)試聽

章小炎主講：《財(cái)務(wù)會(huì)計(jì)與報(bào)告》免費(fèi)聽
李向祎主講：《審計(jì)與鑒證》免費(fèi)聽

限時(shí)免費(fèi)資料

思維導(dǎo)圖
學(xué)習(xí)計(jì)劃
科目特點(diǎn)
報(bào)考指南
歷年樣卷
財(cái)會(huì)英語

一鍵領(lǐng)取全部資料