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2017年美国CPA考试看书和做题技巧之AUD科目!

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考试内容】学习最忌死记硬背,特别是理科学习,更重要的是弄清楚道理,所以不论学习什么内容,都要问为什么,这样学到的知识似有源之水,有木之本。即使你所提的问题超出了教材上的知识范围,甚至老师也回答不出来,但这并不要紧,要紧的是对什么事都要有求知欲,好奇心,这往往是培养我们学习兴趣的重要途径,更重要的是养成这种思考习惯,有利于思维品质的训练。
 
 
  Financial information is presented in a printed form that prescribes the wording of the independent auditor's report. The form is not acceptable to the auditor because the form calls for statements that are inconsistent with the auditor's responsibility. Under these circumstances, the auditor most likely would:
 
  a. Express a qualified opinion with an explanation.
  b. Reword the form or attach a separate report.
  c. Withdraw from the engagement.
  d. Restrict use of the report to the party who designed the form.
 
  答案:B
 
  Explanation
 
  Choice "b" is correct. An auditor should not sign a preprinted report form that includes statements that are inconsistent with the auditor's responsibility. Instead, the form should be revised or a separate, more accurate report should be attached.
  Choice "c" is incorrect. Provided the form can be revised or a separate report can be attached, there is no need to withdraw from the engagement.
  Choice "a" is incorrect. Qualified opinions relate to departures from GAAP and/or scope limitations, neither of which is the case here.
  Choice "d" is incorrect. Even if the use of the report is restricted, an auditor should never sign a report including statements that are inconsistent with the auditor's responsibility.
 
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