美国CPA考试经典例题：Audit reports.pdfVIP

编号：zcheer-201 关键词：CMA、AICPA 、SPHR 美国CPA 考试经典例题：Audit reports （1） In which of the following situations would an auditor ordinarily choose between expressing a qualified opinion or an adverse opinion? a. Conditions that cause the auditor to have substantial doubt about the entitys ability to continue as a going concern are inadequately disclosed. b. The auditor did not observe the entitys physical inventory and is unable to become satisfied about its balance by other auditing procedures. c. There has been a change in accounting principles that has a material effect on the comparability of the entitys financial statements. d. The auditor is unable to apply necessary procedures concerning an investors share of an investees earnings recognized on the equity method. Explanation Choice a is correct. Inadequate disclosure of the substantial doubt about an entitys ability to continue as a going concern is a departure from GAAP, resulting in either a qualified or adverse opinion. Choices b and d are incorrect. Scope limitations result in either a qualified opinion or in a disclaimer of opinion, but not in an adverse opinion. Choice c is incorrect. A change in accounting principle results in the use of an emphasis-of-matter paragraph following the opinion paragraph in an unmodified report, as long as the change was accounted for properly. 美国CPA 考试经典例题：Audit reports （2） The auditors report should include reference to the United States as the country of origin of: I. The accounting principles used to prepare the financial statements. II. The auditing standards the auditor followed in performing the audit. a. Neither