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USCPA精选习题59：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59：Auditing，希望大家利用好这些内容。
Which of the following accurately depicts the auditor's responsibility with respect to Statements on Auditing Standards?
a. The auditor is generally required to follow the guidance provided by Standards with which he or she is familiar, but will not be held responsible for departing from provisions of which he or she was unaware.
b. The auditor is generally required to follow the guidance provided by the Standards, unless following such guidance would result in an audit that is not cost-effective.
c. The auditor is required to follow the guidance provided by the Standards, without exception.
d. The auditor is generally required to follow the guidance provided by the Standards, and should be able to justify any departures.
【正确答案】D
【答案解析】
Choice "d" is correct. The auditor is generally required to follow the guidance provided by the Standards, and should be able to justify any departures.
Choice "c" is incorrect. On rare occasions, the auditor may depart from the guidance provided by the SASs, but he or she must justify such departures.
Choice "a" is incorrect. Lack of familiarity with a SAS is not a valid reason for departing from its guidance. The auditor is expected to have sufficient knowledge of the SASs to identify those that are applicable to a given audit engagement.
Choice "b" is incorrect. The cost associated with following the guidance provided by a SAS is not an acceptable reason for departing from its guidance.
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