答案如下
The Financial Accounting Standards Board (FASB):
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A) |
is an arm of the Securities & Exchange Commission (SEC). |
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B) |
is responsible for setting auditing standards that all auditors must follow. |
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C) |
consists entirely of members of the American Institute of Certified Public Accountants. |
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D) |
is a private body that helps set accounting standards in the United States. |
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Your answer: D was correct!
FASB is a private body, though the SEC has the ultimate authority to set accounting standards. FASB does not set auditing standards nor does it consist entirely of the members of the American Institute of CPAs.
[此贴子已经被作者于2006-3-24 13:49:44编辑过] | 
发表于 2006-3-24 13:48
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