掃碼下載APP
及時接收最新考試資訊及
備考信息
During an engagement to review the financial statements of a nonissuer, an accountant becomes aware that several leases that should be capitalized are not capitalized. The accountant considers these leases to be material to the financial statements. The accountant decides to modify the standard review report because management will not capitalize the leases. Under these circumstances, the accountant should:
a. Issue an adverse opinion because of the departure from GAAP.
b. Express no assurance of any kind on the entity's financial statements.
c. Disclose the departure from GAAP in a separate paragraph of the accountant's report.
d. Emphasize that the financial statements are for limited use only.
答案:C
Explanation
Choice “c” is correct. Failure to properly capitalize leases that the accountant considers material to the financial statements is a departure from GAAP. If management will not capitalize the leases, the accountant should modify the standard review report or withdraw from the engagement. If modification to the report is sufficient to disclose the departure from GAAP, then the accountant may modify the review report.
Choice “a” is incorrect. An opinion is not issued with a review report. Instead, the report may be modified to disclose the departure from GAAP.
Choice “b” is incorrect. The accountant may still provide limited assurance with respect to the entity's financial statements in the review report, as long as the departures from GAAP are disclosed. An additional paragraph should be added at the end of the review report and should state, “Based on my review, except for the issue noted in the Known Departures From Accounting Principles Generally Accepted in the United States of America paragraph, I am not aware of any material modifications…”
Choice “d” is incorrect. There is no need for the auditor to restrict the use of the financial statements.
Copyright © 2000 - m.electedteal.com All Rights Reserved. 北京正保會計科技有限公司 版權所有
京B2-20200959 京ICP備20012371號-7 出版物經營許可證 京公網安備 11010802044457號
套餐D大額券
¥
去使用 主站蜘蛛池模板: 欧美国产中文字幕 | 国产高清视频一区二区 | 日韩视频区 | 欧美激情小视频 | 福利国产 | 国产成人精品免费视频大全最热 | 青草一区| 亚洲乱码视频 | 国产日韩一区二区三区 | 99在线视频精品 | 久久99国产精一区二区三区 | 成人国产精品 | 国产情侣在线视频 | 99久久久久久 | 国产成人久久精品 | 日本不卡久久 | 另类激情亚洲 | av大片免费看 | 视频一区在线播放 | 久久久久久久免费 | 日韩偷拍一区二区 | 51ⅴ精品国产91久久久久久 | 懂色av蜜臀av粉嫩av分享 | 亚洲欧美日韩另类精品一区二区三区 | 久久99国产精品免费网站 | 欧美综合在线观看 | a级黄色免费看 | 色综合综合| 久久久亚洲一区 | 在线免费成人 | 91日韩在线 | 综合久久一区二区三区 | 国产伦精品一区二区三区在线 | 精品国产乱码久久久久久久软件 | 91精品国产乱码久久久 | 亚洲a一区 | 国产精品国产a级 | www高清| 人人看人人模 | 黑人爆操 | 国产成人久久 |