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2016年美国CPA模拟试题：Auditing（3）
A scope limitation sufficient to preclude an unmodified opinion always will result when management：
a. Requests that certain material accounts receivable not be confirmed.
b. Prevents the auditor from reviewing the audit documentation of the predecessor auditor.
c. Refuses to acknowledge its responsibility for the fair presentation of the financial statements in conformity with GAAP.
d. Engages the auditor after the year-end physical inventory is completed.
答案：C
Explanation
Choice “c” is correct. The introductory paragraph of the standard unmodified report includes a statement that the financial statements are the responsibility of the company's management. Management's refusal to accept responsibility for the fair presentation of the financial statements therefore precludes issuance of this standard report.
Choices “b” is incorrect. Preventing the review of documentation of the predecessor auditor would be a reason not to accept the engagement.
Choices “d”， and “a” are incorrect， as there are generally alternative procedures the auditor can perform to accomplish his or her goals.
【我要纠错】 责任编辑：小莹子
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