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USCPA精選習題43：Auditing
當我們在眺望遠方的風景時，不要忘記眼前的風景和道路。作為2019年USCPA備考人，我們當下可以做的就是把握時間，打好基礎。為了幫助廣大考生了解uscpa考試的題型、考試的重點及難易程度，正保會計網校為大家整理了USCPA精選習題43：Auditing，希望大家利用好這些內容。
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. Making suggestions that are adopted about an entity's internal control environment impairs an auditor's independence.
c. An auditor may not draft an entity's financial statements based on information from management's accounting system.
d. The adoption of sound accounting policies is an implicit part of an auditor's responsibilities.
【正確答案】a
【答案解析】
Choice "a" is correct. An auditor's responsibility is to express an opinion on financial statements based on an audit.
Choice "c" 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 "d" is incorrect. The adoption of sound accounting policies is an implicit part of management's responsibilities, not the auditor's responsibilities.
Choice "b" is incorrect. An auditor often makes suggestions that are adopted about an entity's internal control environment.
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