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美国CPA模拟试题：Auditing（三）
When financial statements contain a departure from U.S. GAAP because, due to unusual circumstances, the statements would otherwise be misleading, the auditor should express an opinion that is:
a. Qualified.
b. Qualified or adverse, depending on pervasiveness.
c. Adverse.
d. Unmodified.
【答案解析】D
Choice "d" is correct. When circumstances indicate that a financial presentation in accordance with U.S. GAAP would be misleading, a departure from U.S. GAAP is permissible. In such cases, the auditor should issue an unmodified opinion because the financial statements are not materially misstated.
Choices "a", "c", and "b" are incorrect. The auditor's opinion need not be qualified or adverse because the financial statements are presented fairly. A Journal of Accountancy article discussing implementation of a new standard.
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