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美国CPA模拟试题：审计报告（四）
Which of the following provides the most authoritative guidance for the auditor of a nonissuer?
a. A Journal of Accountancy article discussing implementation of a new standard.
b. An AICPA audit and accounting guide that provides specific guidance with respect to the accounting practices in the client's industry.
c. Specific guidance provided by an interpretation of a Statement on Auditing Standards.
d. General guidance provided by a Statement on Auditing Standards.
Explanation
Choice "d" 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 "c" 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 "a" is incorrect. Journal of Accountancy articles have no authoritative status but may be helpful to the auditor.
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