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美國(guó)CPA模擬習(xí)題：接受委托 計(jì)劃 風(fēng)險(xiǎn)評(píng)估（四）
為了幫助參加2014年美國(guó)cpa考試的學(xué)員鞏固知識(shí)，提高備考效果，正保會(huì)計(jì)網(wǎng)校特為大家整理了美國(guó)cpa考試模擬試題，幫助廣大考生一起學(xué)習(xí)一起進(jìn)步。
A scope limitation sufficient to preclude an unmodified opinion always will result when management:
a.Engages the auditor after the year-end physical inventory is completed.
b.Requests that certain material accounts receivable not be confirmed.
c.Refuses to acknowledge its responsibility for the fair presentation of the financial statements in conformity with GAAP.
d.Prevents the auditor from reviewing the audit documentation of the predecessor auditor.
Explanation
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"d"is incorrect.Preventing the review of documentation of the predecessor auditor would be a reason not to accept the engagement.
Choices"a",and"b"are incorrect,as there are generally alternative procedures the auditor can perform to accomplish his or her goals.
【我要糾錯(cuò)】 責(zé)任編輯：小敏
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