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USCPA精选习题90：Auditing
任何事都是从一个决心，一个行动开始。凡全副精神专注一事，终身必有成就。为了帮助广大考生了解USCPA考试的题型、考试的重点及难易程度，正保会计网校为大家整理了USCPA精选习题90：Auditing，希望大家利用好这些内容。
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.
【正确答案】c
【答案解析】
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.
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