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美国CPA模拟试题：Auditing03
为了使广大美国注册会计师考生能够顺利通过考试，如下为网校为美国注册会计师考生整理的习题，希望对大家有所帮互助！
Comfort letters ordinarily are signed by the client's:
a. Audit committee.
b. Underwriter of securities.
c. Senior management.
d. Independent auditor.
【答案解析】D
Choice "d" is correct. A comfort letter is a letter containing a negative assurance from the CPA to the underwriter or certain other requesting parties just before the registration of the client's securities.
Choice "b" is incorrect. The comfort letter is sent to the underwriter.
Choice "a" is incorrect. The audit committee does not sign a comfort letter.
Choice "c" is incorrect. Senior management may sign a client representation letter, not a comfort letter.
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