更多服务

特色服务

找学习资源

查报考信息

看备考资讯

备考工具箱

报考指南

报考条件

考试日历

资料中心

考试动态

就业前景

热门题库

网校课程

精彩推荐

全部

USCPA每日一练之BEC【2015-9-1】

来源：高顿网校 2015-09-01

　　A company that routinely performs background checks on its employees to ensure that there is no criminal history is applying the ideas from which principle of effective internal control over financial reporting?

　　a.Management's philosophy and operating style.

　　b.Financial reporting competencies.

　　c.Integrity and ethical values.

　　d.Human resources.

　　Answer:D

　　Choice "D" is correct. The human resources principle says that human resources policies and procedures should be fully compatible with effective financial reporting and internal control. Background checks are evidence of the organization's commitment to hire new employees only after they have been thoroughly vetted and shown to be compatible with organizational commitments to competence, ethics, etc.

　　Choice "a" is incorrect. The management philosophy and operating style principle says that management's philosophy and operating style should be congruent with effective financial reporting and internal control. Management's philosophy is demonstrated by internal practices that emphasize work ethic and documentation and are evidenced by background checks.

　　Choice "c" is incorrect. The integrity and ethical values principle says that high standards of integrity and ethical conduct should be adopted by top management and demonstrated throughout the entire organization. Background checks on new employees do not support this principle.

　　Choice "b" is incorrect. The financial reporting competencies principle says that companies should retain qualified personnel to handle financial reporting. Financial reporting competencies represent the establishment of standards rather than the verification of standards (e.g., a background check).

　　高顿网校温馨提醒

　　2015年USCPA考试进行改革，难度提升？没关系，高顿网校USCPA题库为你解忧，每题都附有详细的答案和解析，每天加强训练，通过考试指日可待！点此进入高顿网校USCPA免费题库>>>

　USCPA考试免费题库【手机题库下载】| 在线直播

　USCPA高清网课免费体验 USCPA名师精品班免费试听

　　美国注册会计师精彩推荐： USCPA招生专题

　　解析：USCPA到底是什么？

USCPA职业发展与分析

2015年USCPA考试常见问题解析

版权声明：本条内容自发布之日起，有效期为一个月。凡本网站注明“来源高顿教育”或“来源高顿网校”或“来源高顿”的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿教育”或“来源高顿网校”或“来源高顿”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱fawu@gaodun.com，电话：021-31587497)，本网站核实确认后会尽快予以处理。

展开全文咨询在线

在线咨询热销

专业老师服务限时优惠

图文问答

图片文字快速问答