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USCPA精選習題90：Auditing
任何事都是從一個決心，一個行動開始。凡全副精神專注一事，終身必有成就。為了幫助廣大考生了解USCPA考試的題型、考試的重點及難易程度，正保會計網(wǎng)校為大家整理了USCPA精選習題90：Auditing，希望大家利用好這些內(nèi)容。
A scope limitation sufficient to preclude an unmodified opinion always will result when management：
a. Requests that certain material accounts receivable not be confirmed.
b. Prevents the auditor from reviewing the audit documentation of the predecessor auditor.
c. Refuses to acknowledge its responsibility for the fair presentation of the financial statements in conformity with GAAP.
d. Engages the auditor after the year-end physical inventory is completed.
【正確答案】c
【答案解析】
Choice “c” is correct. The introductory paragraph of the standard unmodified report includes a statement that the financial statements are the responsibility of the company's management. Management's refusal to accept responsibility for the fair presentation of the financial statements therefore precludes issuance of this standard report.
Choices “b” is incorrect. Preventing the review of documentation of the predecessor auditor would be a reason not to accept the engagement.
Choices “d”， and “a” are incorrect， as there are generally alternative procedures the auditor can perform to accomplish his or her goals.
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