宏景新聞部

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　　今天又到AUD科目模擬題測試時間。

　　1. Under the Code of Professional Conduct of the AICPA, which of the following is required to be independent in fact and appearance when discharging professional responsibilities?

　　a. A CPA not in public practice.

　　b. All CPAs.

　　c. A CPA in public practice providing tax and management advisory services.

　　d. A CPA in public practice providing auditing and other attestation services.

　　2. Under the ethical standards of the profession, which of the following is a "permitted loan" regardless of the date it was obtained?

　　a. Secured automobile loan.

　　b. Home mortgage loan.

　　c. Student loan.

　　d. Personal loan.

　　3. Rules issued under the Sarbanes-Oxley Act of 2002 restrict former members of an audit engagement team from accepting employment as a chief executive, chief financial or chief accounting officer, or controller of an audit client that files reports with the Securities and Exchange Commission. How many annual audit period(s) must be completed before such employment can be accepted?

　　a. Three.

　　b. One.

　　c. Two.

　　d. Five.

　　答案及解析如下：

　　1. Under the Code of Professional Conduct of the AICPA, which of the following is required to be independent in fact and appearance when discharging professional responsibilities?

　　a. A CPA not in public practice.

　　b. All CPAs.

　　c. A CPA in public practice providing tax and management advisory services.

　　d. A CPA in public practice providing auditing and other attestation services.

　　Explanation

　　Choice "d" is correct. A CPA in public practice should be independent in fact and appearance when providing auditing and other attestation services.

　　Choice "c" is incorrect. Only a CPA providing audit or attestation services need be independent; A CPA performing tax and management advisory services need not be independent.

　　Choice "a" is incorrect. Only a CPA in public practice must be independent; a CPA not in public practice need not be independent.

　　Choice "b" is incorrect. Only CPAs who are in public practice must be independent; not all CPAs.

　　2. Under the ethical standards of the profession, which of the following is a "permitted loan" regardless of the date it was obtained?

　　a. Secured automobile loan.

　　b. Home mortgage loan.

　　c. Student loan.

　　d. Personal loan.

　　Explanation

　　Choice "a" is correct. According to the Independence Rule, a fully secured automobile loan with a financial institution client is permitted (regardless of the date obtained) and does not impair the independence rule.

　　Choices "b", "c", and "d" are incorrect. Each of these loans from the client would be considered an impairment of independence under the Independence Rule.

　　3. Rules issued under the Sarbanes-Oxley Act of 2002 restrict former members of an audit engagement team from accepting employment as a chief executive, chief financial or chief accounting officer, or controller of an audit client that files reports with the Securities and Exchange Commission. How many annual audit period(s) must be completed before such employment can be accepted?

　　a. Three.

　　b. One.

　　c. Two.

　　d. Five.

　　Explanation

　　Choice "b" is correct. To impose a disincentive to fraud, an audit team member may not accept employment as a chief executive, chief financial or chief accounting officer, or controller of an audit client that files reports with the Securities and Exchange Commission for one year.

　　Choices "c", "a", and "d" are incorrect, per the above discussion.

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