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USCPA精选习题55：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55：Auditing，希望大家利用好这些内容。
Which of the following provides the most authoritative guidance for the auditor of a nonissuer?
a. Specific guidance provided by an interpretation of a Statement on Auditing Standards.
b. An AICPA audit and accounting guide that provides specific guidance with respect to the accounting practices in the client's industry.
c. General guidance provided by a Statement on Auditing Standards.
d. A Journal of Accountancy article discussing implementation of a new standard.
【正确答案】C
【答案解析】
Choice "c" is correct. General guidance provided by a Statement on Auditing Standards is the most authoritative of level of auditing guidance for audits of nonissuers. Auditors are required to comply with SASs, and should be prepared to justify any departures therefrom.
Choices "b" and "a" are incorrect. AICPA audit and accounting guides and SAS interpretations are interpretive publications that provide guidance regarding how SASs should be applied in specific situations. They are not as authoritative as SASs.
Choice "d" is incorrect. Journal of Accountancy articles have no authoritative status but may be helpful to the auditor.
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