美国CPA考试BEC商业环境模拟试题(2020-08-13)

发布时间：2020-08-13

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1. 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

2. A company that retains a CPA with the appropriate knowledge, skills and abilities to prepare timely and effective financial reporting is applying the ideas from which principle of effective internal control over financial reporting?

a.Accountability.

b.Management philosophy and operating style.

c.Integrity and ethical values.

d.Financial reporting competencies.

答案：D

3. The Sarbanes-Oxley Act of 2002 was enacted in response to corporate scandals that largely centered on the quality of corporate financial disclosure and highlighted the inadequate oversight of management, auditors and the Board of Directors. The Sarbanes-Oxley Act addresses the problems related to inadequate board oversight by requiring public companies to have an:

a.Internal auditor.

b.Independent Board of Directors.

c.Audit committee.

d.Annual audit for all issuers.

答案：C

4. According to the Committee of Sponsoring Organizations (COSO) of the Treadway Commission, which of the following components of enterprise risk management addresses an entity\'s assignment of authority and responsibility?

a.Internal environment.

b.Control activities.

c.Monitoring.

d.Information and communication.

答案：A

5. According to the Committee of Sponsoring Organizations (COSO) of the Treadway Commission, which of the following components of enterprise risk management addresses an entity\'s reporting deficiencies?

a.Control activities.

b.Internal environment.

c.Event identification.

d.Monitoring.

答案：D

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下面小编为大家准备了 美国CPA考试 的相关考题，供大家学习参考。

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