小編導(dǎo)讀： USCPA美國(guó)注冊(cè)會(huì)計(jì)師，是由AICPA美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)頒發(fā)，是全球財(cái)會(huì)證書(shū)中含金量*6的證書(shū)之一，因其具備全球簽字權(quán)，可換全球八個(gè)國(guó)家的會(huì)計(jì)資格證而成為全球使用范圍最廣的財(cái)會(huì)證書(shū)。
Management's emphasis on meeting projected profit goals most likely would significantly influence an entity's control environment when:
a. External policies established by parties outside the entity affect accounting policies.
b. Those charged with governance are active in overseeing the entity's financial reporting policies.
c. A significant portion of management compensation is represented by stock options.
d. Internal auditors have direct access to the entity's board of directors.
Answer:C
Choice "c" is correct. Management's emphasis on meeting projected profit goals would significantly influence an entity's control environment when a significant portion of management compensation is represented by stock options, because management would then have a personal interest that might be at odds with accurate financial reporting.
Choice "d" is incorrect. An effective internal audit function would tend to moderate management's emphasis on meeting projected profit goals, and would therefore tend to dampen the effect on the control environment.
Choice "a" is incorrect. External policies established by outside parties would tend to moderate management's emphasis on meeting projected profit goals, and would therefore tend to dampen the effect on the control environment.
Choice "b" is incorrect. Active participation of those charged with governance would tend to moderate management's emphasis on meeting projected profit goals, and would therefore tend to dampen the effect on the control environment.