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来源:立信AICPA - 发布时间: 2018-05-04 - 【学会计到立信 相信品牌的力量!】 分享到

  USCPA是美国注册会计师的简称,是全球大的会计师专业协会美国注册会计师协会American Institute of Certified Public Accountants (AICPA) 旗下专业会计师认证,也是美国唯一正式的注册会计师国家资格,在美国拥有审计签字权,并在全世界享有广泛盛誉。USCPA是世界财会领域专业的证书之一,同时也是全球含金量高,最专业的会计认证之一。
 
 
  The primary benefit of having a financial expert on a company's audit committee is:
 
  a.The financial expert certifies compliance with SEC requirements and thereby reduces audit fees.
  b.The expert designation conveys a higher level of due diligence on the expert and shields audit committee members and the corporation from most liabilities.
  c.The enhanced level of financial sophistication of the financial expert can serve as a resource for the audit committee.
  d.The financial expert checks the auditor's work and verifies the appropriateness of the audit opinion.
 
  答案:C
 
  Explanation
 
  Choice "c" is correct. The benefits of a financial expert on the audit committee relate to the expertise that the board can bring to its oversight function.
  Choice "d" is incorrect. The audit committee provides oversight of the annual audit; however, the audit committee and its financial expert do not verify the auditor's work.
  Choice "b" is incorrect. The term "expert" within the context of the Sarbanes-Oxley Act does not convey the same requirements as SEC regulations and does not convey either a higher level of due diligence or provide insulation to other board members. The Act is silent as to the meaning of expert outside of the qualifications to be deemed an expert.
  Choice "a" is incorrect. The financial expert does not certify compliance with SEC regulations.
 
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2020年USCPA考生须知:

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