美國(guó)CPA模擬試題：Auditing（七）

Jules, CPA, is reporting on comparative financial statements, but Shah, CPA conducted the previous year's audit. Which of the following is not true in this situation?

a. If Shah's report will be presented, management will need to provide a representation letter to Shah.

b. If Shah's report was qualified due to a scope limitation, Jules may still issue an unmodified opinion on the current year's financial statements.

c. If Shah's report is not presented, an other-matter paragraph should be included to describe this situation.

d. Dual dating may be used to indicate the appropriate dates for each audit.

【答案解析】D

Choice "d" is correct. Dual dating is used when there is a subsequent event occurring after the original date of the auditor's report, and the auditor wishes to extend responsibility only for the one event. It is not used for comparative financial statements (the date appropriate for the most recent audit is used in this case).

Choice "c" is incorrect. When the successor auditor does not present the predecessor auditor's report, the successor auditor should express an opinion on the current period financial statements only and indicate in an other-matter paragraph (below the opinion paragraph) that the financial statements of the prior period were audited by a predecessor auditor, the type of opinion expressed by that predecessor auditor, the nature of any emphasis-of-matter or other-matter paragraphs included, and the date of the predecessor auditor's report.

Choice "b" is incorrect. Different opinions may be issued for the different years presented.

Choice "a" is incorrect. Shah will be required to obtain a letter of representation from management in this situation.