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精选题库AUD科目之AICPA模考练习!

来源:立信AICPA - 发布时间: 2018-04-11 - 【学会计到立信 相信品牌的力量!】 分享到

     AICPA考试科目:AUD 审计和鉴证这科和FAR的联系可以说相当之紧密,AUD也可以说是从另外一个视角去看待FAR。学习AUD重在概念的理解,重在框架的把握。
 

 
  An auditor may express an opinion on an entity's accounts receivable balance even if the auditor has disclaimed an opinion on the financial statements taken as a whole provided the:
  
  a. Use of the report on accounts receivable is restricted to internal use only.
  
  b. Auditor also reports on the current asset portion of the entity's balance sheet.
  
  c. Report on accounts receivable discloses the reason for the disclaimer of opinion on the financial statements.
  
  d. Report on accounts receivable is presented separately from the disclaimer of opinion on the financial statements.
  
  答案:D
 
  Explanation
 
  Choice "d" is correct. If the auditor has disclaimed an opinion on the financial statements taken as a whole, the auditor may express an opinion on an entity's accounts receivable balance only if the special report on accounts receivable is presented separately from the disclaimer of opinion on the financial statements and the accounts receivable balance does not constitute a major portion of the entity's complete set of financial statements.
  Choice "c" is incorrect. The report on the accounts receivable balance should not refer to the disclaimer of opinion on the financial statements.
  Choice "a" is incorrect. A special report expresses an opinion on the accounts receivable balance based on an audit of this specified element of the balance sheet. The report need not be restricted to internal use only.
  Choice "b" is incorrect. A special report expresses an opinion on the accounts receivable balance based on an audit of this specified element. The auditor need not also report on the current asset portion of the entity's balance sheet.

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