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. Management philosophy and operating style.
　　b. Human resources.
　　c. Financial reporting competencies.
　　d. Integrity and ethical values.
 
　　Explanation
　　Choice "c" is correct.
　　The financial reporting competencies principle of the control environment component of internal control integrated framework suggests stronger controls and encourages the company retains qualified personnel to handle financial reporting.
　　Choice "d" is incorrect.
　　The integrity and ethical values principle of the control environment component of internal control integrated framework suggests stronger controls with high standards of ethical conduct for top management, but does not address retention of qualified personnel to handle financial reporting.
　　Choice "a" is incorrect.
　　The management philosophy and operating style principle of the control environment component of internal control integrated framework suggests strong controls and encourages management's attitudes to be congruent with strong financial controls, but does not address retention of qualified personnel to handle financial reporting.
　　Choice "b" is incorrect.
　　The human resources principle of the control environment component of internal control integrated framework suggests strong controls and encourages human resources policies to be compatible with effective financial reporting, but does not address retention of qualified personnel to handle financial reporting.
高頓網(wǎng)校微信二維碼
關(guān)注高頓網(wǎng)校微信，*9時間獲取AICPA考試時間提醒，體驗(yàn)全新備考方式
 
       高頓網(wǎng)校特別提醒：已經(jīng)報名2014年AICPA考試的考生可按照復(fù)習(xí)計劃有效進(jìn)行！另外，高頓網(wǎng)校2013年AICPA考試輔導(dǎo)高清課程已經(jīng)開通，通過針對性地講解、訓(xùn)練、答疑、?？?，對學(xué)習(xí)過程進(jìn)行全程跟蹤、分析、指導(dǎo)，可以幫助考生全面提升備考效果。
 
　　報考指南：2014年AICPA報考指南 
　　考前沖刺：AICPA 考試試題   考試輔導(dǎo)
　　高清網(wǎng)課：AICPA網(wǎng)絡(luò)課程