U.S.CPA練習題精選：AUD 11

An auditor's report on financial statements prepared on the cash receipts and disbursements basis of accounting should include all of the following,except:

a.A reference to the note to the financial statements that describes the cash receipts and disbursements basis of accounting.

b.An opinion as to whether the financial statements are presented fairly in conformity with the cash receipts and disbursements basis of accounting.

c.A statement that the cash receipts and disbursements basis of accounting is not a comprehensive basis of accounting.

d.A statement that the audit was conducted in accordance with auditing standards generally accepted in the United States of America.

答案：C

Explanation

Choice "c" is correct. The auditor's report on financial statements prepared in conformity with a comprehensive basis of accounting other than GAAP would include a statement that the basis is a comprehensive basis of accounting other than GAAP. It would not state that the cash receipts and disbursements basis is not a comprehensive basis of accounting.

Choice "a" is incorrect. The auditor's report should include a paragraph that states the basis and refers to the note to the financial statements that describes the basis.

Choice "b" is incorrect. The auditor's report should include a paragraph that expresses the auditor's opinion on whether the financial statements are presented fairly, in all material respects, in conformity with the basis described.

Choice "d" is incorrect. The auditor's report should state that the audit was conducted in accordance with U.S. GAAS.