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2016年美國CPA模擬試題:Auditing3

來源: 正保會計網校 編輯: 2016/06/01 14:37:39  字體:

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  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.

我要糾錯】 責任編輯:小瑩子
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免費試聽

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限時免費資料

  • 美國注冊會計師思維導圖

    思維導圖

  • 美國注冊會計師學習計劃

    學習計劃

  • 美國注冊會計師科目特點

    科目特點

  • 美國注冊會計師報考指南

    報考指南

  • 美國注冊會計師歷年樣卷

    歷年樣卷

  • USCPA常用財會英語詞匯

    財會英語

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