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USCPA精選習題39：Auditing
做題是一個不斷糾正的過程，也是一個變換思維模式，發(fā)現(xiàn)新的自我的過程。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-Auditing習題，希望大家利用好這些內(nèi)容，能夠在有限的時間內(nèi)提高自己成績。
Miller, CPA, is engaged to compile the financial statements of Web Co., a nonissuer (nonpublic) entity, in conformity with the income tax basis of accounting. If Web’s financial statements do not disclose the basis of accounting used, Miller should
a. Disclose the basis of accounting in the accountant’s compilation report.
b. Clearly label each page “Distribution Restricted—Material Modifications Required.”
c. Issue a special report describing the effect of the incomplete presentation.
d. Withdraw from the engagement and provide no further services to Web.
【正確答案】a
【答案解析】
The requirement is to determine how a CPA should indicate that a client’s compiled financial statements were prepared in conformity with the income tax basis of accounting when the financial statements provide no such disclosure.
Answer (a) is correct because if the basis of accounting is not disclosed in the financial statements, the accountant should disclose the basis in the compilation report.
Answer (b) is incorrect because each page of the financial statements should only include the reference “See Accountant’s Compilation Report.”
Answer (c) is incorrect because the auditor is not required to issue a special report.
Answer (d) is incorrect because the auditor does not have to withdraw from the engagement.
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