新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
2020年USCPA模擬題27：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27：Business，小編相信，每天的勤奮練習，考過AICPA絕對不在話下！
A company that retains a CPA with the appropriate knowledge, skills, and abilities to prepare timely and effective financial reporting is applying the ideas from which principle of effective internal control over financial reporting?
A. Integrity and ethical values
B. Management philosophy and operating style
C. Accountability
D. Financial reporting competencies
【正確答案】d
【答案解析】
Explanation
Choice "D" is correct. The financial reporting competencies principle of the control environment component of internal control integrated framework suggests stronger controls and encourages the company to retain qualified personnel to handle financial reporting.
Choice "A" is incorrect. The integrity and ethical values principle of the control environment component of internal control integrated framework suggests stronger controls with high standards of ethical conduct for top management, but does not address retention of qualified personnel to handle financial reporting.
Choice "B" is incorrect. The management philosophy and operating style principle of the control environment component of internal control integrated framework suggests strong controls and encourages management's attitudes to be congruent with strong financial controls, but does not address retention of qualified personnel to handle financial reporting.
Choice "C" is incorrect. The accountability principle of the control environment component of internal control integrated framework suggests strong controls and encourages management to hold individuals accountable for their internal control responsibilities, but does not address retention of qualified personnel to handle financial reporting.
相關推薦：
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~
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號