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美國CPA模擬試題：Auditing（十）
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.
【答案解析】A
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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