An auditor may express an opinion on an entity's accounts receivable balance even if the auditor has disclaimed an opinion on the financial statements taken as a whole provided the：

　　應收賬款審計

　　a. Report on accounts receivable discloses the reason for the disclaimer of opinion on the financial statements.

　　b. Auditor also reports on the current asset portion of the entity's balance sheet.

　　c. Use of the report on accounts receivable is restricted to internal use only.

　　d. Report on accounts receivable is presented separately from the disclaimer of opinion on the financial statements.

　　Explanation

　　Choice “d” is correct. If the auditor has disclaimed an opinion on the financial statements taken as a whole， the auditor may express an opinion on an entity's accounts receivable balance only if the special report on accounts receivable is presented separately from the disclaimer of opinion on the financial statements and the accounts receivable balance does not constitute a major portion of the entity's complete set of financial statements.

　　Choice “a” is incorrect. The report on the accounts receivable balance should not refer to the disclaimer of opinion on the financial statements.

　　Choice “c” is incorrect. A special report expresses an opinion on the accounts receivable balance based on an audit of this specified element of the balance sheet. The report need not be restricted to internal use only.

　　Choice “b” is incorrect. A special report expresses an opinion on the accounts receivable balance based on an audit of this specified element. The auditor need not also report on the current asset portion of the entity's balance sheet.