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USCPA精选习题51：Auditing
当我们在眺望远方的风景时，不要忘记眼前的风景和道路。作为2019年USCPA备考人，我们当下可以做的就是把握时间，打好基础。为了帮助广大考生了解uscpa考试的题型、考试的重点及难易程度，正保会计网校为大家整理了USCPA精选习题51：Auditing，希望大家利用好这些内容。
Which of the following terms identifies a requirement for audit evidence?
a. Appropriate.
b. Reasonable.
c. Disconfirming.
d. Adequate.
【正确答案】A
【答案解析】
Choice "a" is correct. The auditor must obtain sufficient appropriate audit evidence to afford a reasonable basis for the opinion.
Choice "d" is incorrect. Auditing standards do not use the word adequate in describing the requirements for audit evidence; the term is sufficient appropriate audit evidence.
Choice "b" is incorrect. Auditing standards use the word reasonable to describe the type of assurance gained by the auditor as the basis for the opinion, and not to describe a specific requirement for audit evidence.
Choice "c" is incorrect. Auditing standards do not use the word disconfirming in describing the requirements for audit evidence.
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