美國(guó)CPA模擬試題：Auditing（九）

What is an auditor's responsibility for supplementary information, such as disclosure of pension information, which is outside the basic financial statements but required by GAAP?

a. The auditor should apply certain limited procedures to the supplementary information.

b. The auditor's only responsibility for supplementary information is to determine that such information has not been omitted.

c. The auditor should engage a specialist, such as an actuary, to verify that management's assertions are reasonable.

d. The auditor should perform tests of transactions to the supplementary information to verify that it is reasonably comparable to the prior year's information.

【答案解析】A

Choice "a" is correct. The auditor should apply certain limited procedures to the supplementary information and, when necessary, add an other-matter paragraph regarding the supplemental information to the financial statement audit report.

Choice "c" is incorrect. The auditor is not required to engage a specialist, nor is the auditor required to verify that management's assertions are reasonable.

Choice "b" is incorrect. The auditor also needs to determine if the required information departs materially from GAAP guidelines. In addition, if the auditor does not disclaim an opinion, then he/she needs to determine whether the information is fairly stated in all material respects in relation to the financial statements taken as a whole.

Choice "d" is incorrect. The auditor is not required to apply audit procedures to the supplementary information, or to verify whether it is comparable to the prior year's information.