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美國CPA模擬試題：Auditing03
為了使廣大美國注冊會計師考生能夠順利通過考試，如下為網(wǎng)校為美國注冊會計師考生整理的習(xí)題，希望對大家有所幫互助！
Comfort letters ordinarily are signed by the client's:
a. Audit committee.
b. Underwriter of securities.
c. Senior management.
d. Independent auditor.
【答案解析】D
Choice "d" is correct. A comfort letter is a letter containing a negative assurance from the CPA to the underwriter or certain other requesting parties just before the registration of the client's securities.
Choice "b" is incorrect. The comfort letter is sent to the underwriter.
Choice "a" is incorrect. The audit committee does not sign a comfort letter.
Choice "c" is incorrect. Senior management may sign a client representation letter, not a comfort letter.
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