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美國CPA模擬試題：審計報告（一）
Which of the following statements is correct concerning an auditor's responsibilities regarding financial statements?
a. An auditor's responsibilities for audited financial statements are confined to the expression of the auditor's opinion.
b. An auditor may not draft an entity's financial statements based on information from management's accounting system.
c. The adoption of sound accounting policies is an implicit part of an auditor's responsibilities.
d. Making suggestions that are adopted about an entity's internal control environment impairs an auditor's independence.
Explanation
Choice "a" is correct. An auditor's responsibility is to express an opinion on financial statements based on an audit.
Choice "b" is incorrect. An auditor may draft an entity's financial statements based on information from management's financial system. This would be referred to as a compilation engagement.
Choice "c" is incorrect. The adoption of sound accounting policies is an implicit part of management's responsibilities, not the auditor's responsibilities.
Choice "d" is incorrect. An auditor often makes suggestions that are adopted about an entity's internal control environment.
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