美国注册会计师考试模拟试题(2020-08-08)

发布时间：2020-08-08

---

报考2020年美国注册会计师考试的小伙伴们，大家都有在认真备考吗？为了帮助大家更好的备考，下面51题库考试学习网就给大家分享一些美国CPA模拟习题，备考的小伙伴赶紧来练练吧。

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:

审计师财务报告审计责任

a. Reword the form or attach a separate report.

b. Express a qualified opinion with an explanation.

c. Withdraw from the engagement.

d. Restrict use of the report to the party who designed the form.

Explanation

Choice "a" 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 "b" 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.

以上就是本次51题库考试学习网分享给大家的关于美国注册会计师考试试题，如果大家对于美国注CPA考试还有别的问题，可以多多关注51题库考试学习网，我们将继续为大家答疑解惑！

---

下面小编为大家准备了 美国CPA考试 的相关考题，供大家学习参考。

---

声明：本文内容由互联网用户自发贡献自行上传，本网站不拥有所有权，未作人工编辑处理，也不承担相关法律责任。如果您发现有涉嫌版权的内容，欢迎发送邮件至：contact@51tk.com 进行举报，并提供相关证据，工作人员会在5个工作日内联系你，一经查实，本站将立刻删除涉嫌侵权内容。