The AICPA Code of Professional Conduct consists of two sections. What are these two sections?
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1 .A CPA fails to follow standards and/or procedures in auditing governmental agencies unless the CPA discloses in the report the fact that such standards were not followed and reasons thereof
A Negligence in the Preparation of Financial Statements or Records B Discrimination and Harassment in Employment Practices. C Governmental Bodies, Commissions, or Other Regulatory Agencies D Failure to File a Tax Return or Pay a Tax Liability
2 .A CPA's retention of client records as a means of enforcing payment of an audit fee is:
A Considered acceptable by the AICPA Code of Professional Conduct. B Ill advised since it would impair the CPA's independence with respect to the client. C Considered discreditable to the profession. D A violation of generally accepted auditing standards.
3 .Discrimination by a CPA on the basis of race, color, sex, age, or national origin in hiring, promotion, salary, or other employment practices constitutes an act discreditable to the profession
A Discrimination and Harassment in Employment Practices. B False, Misleading, or Deceptive Acts in Promoting or Marketing Professional Services. C Use of the CPA Credential D Records Requests
4 .The AICPA Code of Professional Conduct states that a CPA shall not disclose any confidential information obtained in the course of a professional engagement except with the consent of the client. This rule should be understood to preclude a CPA from responding to an inquiry made by:
A The trial board of the AICPA B An investigative body of a state CPA society. C A CPA-shareholder of the client corporation. D An AICPA voluntary quality review body.
5 .Of the various parts of the AICPA’s Code of Professional Conduct,
A the Principles are enforceable. B the Ethical Rulings are enforceable. C the Interpretations are enforceable. D the Rules of Conduct are enforceable.
7 .Which of the following statements is correct?
A Client prepared records (e.g., the general ledger) may be retained by the CPA until fees due to the CPA are received. B CPA working papers are the joint property of the CPA and the client. C Supporting records not reflected in the client's records (e.g., proposed adjusting entries) may be withheld...
8 .政府具体准则中计量要求不包括（ ）。
A 历史成本 B 重置成本 C 现值 D 可变现净值
9 .存货最基本的特征是（ ）。
A 耗用或者出售 B 出租 C 无偿转让 D 作为资本投入
10 .政府购入的存货购买价款不包括（ ）。
A 买价 B 相关税费 C 运输途中的合理损耗 D 可抵扣的增值税进项税额
