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美國(guó)CPA考點(diǎn)解析：審計(jì)師財(cái)務(wù)報(bào)告審計(jì)責(zé)任
Financial information is presented in a printed form that prescribes the wording of the independent auditor's report. The form is not acceptable to the auditor because the form calls for statements that are inconsistent with the auditor's responsibility. Under these circumstances, the auditor most likely would:
審計(jì)師財(cái)務(wù)報(bào)告審計(jì)責(zé)任
a. Reword the form or attach a separate report.
b. Express a qualified opinion with an explanation.
c. Withdraw from the engagement.
d. Restrict use of the report to the party who designed the form.
Explanation
Choice "a" is correct. An auditor should not sign a preprinted report form that includes statements that are inconsistent with the auditor's responsibility. Instead, the form should be revised or a separate, more accurate report should be attached.
Choice "c" is incorrect. Provided the form can be revised or a separate report can be attached, there is no need to withdraw from the engagement.
Choice "b" is incorrect. Qualified opinions relate to departures from GAAP and/or scope limitations, neither of which is the case here.
Choice "d" is incorrect. Even if the use of the report is restricted, an auditor should never sign a report including statements that are inconsistent with the auditor's responsibility.
【我要糾錯(cuò)】 責(zé)任編輯：小敏
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