A: the U.S. Congress.
B: the American Institute of Certified Public Accountants.
C: the Auditing Standards Board.
D: the Securities and Exchange Commission.
举一反三
- Members of the of the Public Company Accounting Oversight Board are<br/>appointed and overseen by ( ) A: the B: the<br/>American Institute of Certified Public Accountants. C: the Securities and Exchange Commission. D: the<br/>Auditing Standards Board. E: Congress.
- Which of the following organizations is least likely involved with enforcing compliance with financial reporting standards A: Financial Service Authority (FSA). B: Securities and Exchange Commission (SEC). C: International Accounting Standards Board (IASB).
- Who issues International Financial Reporting Standards? A: The IFRS Advisory Committee B: The stock exchange C: The International Accounting Standards Board D: The government
- The Governmental Accounting Standards Board (GASB) is the body authorized to establish accounting principles for all governmental and not-for-profit organizations.
- A good company profile will briefly describe__________________ , where it’s located, provide a company goal or mission statement, and describe the planned future of the company. A: the history of the business B: the CEO of the company C: the CFO of the company D: the board members of the company
内容
- 0
( ) are discussing how to make the accounting profession more reliable and to increase the respect of accounting professionals in the eyes of the public. A: other regulatory agencies B: congressional committee C: The government D: the Securities and Exchange Commission (SEC)
- 1
The( ) usually appoints a ( ) to take responsibilities for the company's daily operation. A: Shareholders CEO B: Board CEO C: Board CFO D: Shareholders CFO
- 2
Which of the following might be an undesirable trait of a member of the board of directors（） A: Experience with the technologies, products, and services the firm offers. B: Positive public statements regarding an individual’s ethical viewpoints. C: Service on the board for more than 10 years.
- 3
______ was considered the first public recognition of accountants.
- 4
The<br/>Financial Accounting Standards Board has the responsibility for<br/>setting accounting and financial reporting standards for ( ) A: All federal and state<br/>organizations. B: All not-for-profit<br/>organizations that are nongovernmental and business entities. C: All not-for-profit organizations. D: Both B) and C) are correct.