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U.S.CPA練習題精選：AUD 14
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.
【我要糾錯】 責任編輯：素su
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