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AICPA模拟题（3）：Business
学习至重要的就是打好基础，要想基础打得好，就要做大量的习题。只有做题才能让抽象的法条变得具象化、变得立体起来，所以正保会计网校贴心的为大家准备了AICPA模拟题（3）：Business，小编相信，每天的勤奋练习，考过AICPA绝对不在话下！
As a matter of policy, all correspondence to or from regulatory auditors received by the management of the Barclay Corporation is provided to the Barclay Corporation audit committee and the corporation's full board as needed. In assessing entity wide controls, management might conclude:
A. The Board of Directors understands and exercises oversight responsibility related to financial reporting and related internal control.
B. Management's philosophy and operating style support achieving effective internal control over financial reporting.
C. The company's organization structure supports effective internal control over financial reporting.
D. Management and employees are assigned appropriate levels of authority and responsibility to facilitate effective internal control over financial reporting.
【正确答案】A
【答案解析】
Explanation
Choice "A" is correct. Active engagement by an audit committee in representing the Board of Directors relative to all matters of internal and external audits is evidence of the board's understanding of their oversight responsibility over financial reporting.
Choice "B" is incorrect. Management's operating style typically relates to the manner in which employees regard the importance of internal controls. Qualified personnel actively engaged in ensuring effective financial reporting relate to management's operating style.
Choice "C" is incorrect. The organizational structure principle typically involves the appropriate alignment of reporting relationships to ensure that controls are not undermined (e.g., internal auditors should not report to the CFO).
Choice "D" is incorrect. The authority and responsibility principle is typically related to defining staff responsibilities in a manner that is compatible with their authority and consistent with effective financial reporting.
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