在2015年的USCPA考试即将到来之际，你还不知道怎样练习做题？不知道在哪儿做题？不知道如何提高做题效率？高顿网校小编在此为你推荐史上最强大的题库——高顿USCPA题库，让你一旦拥有就不想再错过！点击查看详情>>
　　Which of the following terms identifies a requirement for audit evidence?
　　a. Appropriate.
　　b. Disconfirming.
　　c. Adequate.
　　d. Reasonable.
　　Explanation
　　Choice "a" is correct. The auditor must obtain sufficient appropriate audit evidence to afford a reasonable basis for the opinion.
　　Choice "c" is incorrect. Auditing standards do not use the word adequate in describing the requirements for audit evidence; the term is sufficient appropriate audit evidence.
　　Choice "d" is incorrect. Auditing standards use the word reasonable to describe the type of assurance gained by the auditor as the basis for the opinion, and not to describe a specific requirement for audit evidence.
　　Choice "b" is incorrect. Auditing standards do not use the word disconfirming in describing the requirements for audit evidence.