掃碼下載APP
及時接收最新考試資訊及
備考信息
Under which of the following circumstances would the expression of a disclaimer of opinion be inappropriate?
a. Management refuses to allow the auditor to have access to the company's canceled checks and bank statements.
b. The auditor is unable to obtain the audited financial statements of a consolidated investee.
c. The company failed to make a count of its physical inventory during the year and the auditor was unable to apply alternative procedures to verify inventory quantities.
d. Management does not provide reasonable justification for a change in accounting principles.
【答案解析】D
Choice "d" is correct. If management does not provide reasonable justification for a change in accounting principles, the auditor would issue a qualified or adverse opinion, depending on materiality.
Choice "b" is incorrect. If the auditor is unable to obtain the audited financial statements of a consolidated investee, a qualified opinion or a disclaimer of opinion would be issued, depending on materiality.
Choice "c" is incorrect. If the company failed to make a count of its physical inventory during the year and the auditor was unable to apply alternative procedures to verify inventory quantities, a qualified opinion or a disclaimer of opinion would be issued, depending on materiality.
Choice "a" is incorrect. If management refuses to allow the auditor to have access to the company's canceled checks and bank statements, a qualified opinion or a disclaimer of opinion would be issued, depending on materiality.
Copyright © 2000 - www.electedteal.com All Rights Reserved. 北京正保會計科技有限公司 版權所有
京B2-20200959 京ICP備20012371號-7 出版物經營許可證 京公網安備 11010802044457號
套餐D大額券
¥
去使用 主站蜘蛛池模板: 91亚洲国产 | 国产伦精品一区二区三区免费 | 日韩一区二区视频 | 国产精品一区二区三区不卡 | av麻豆| 国产成人久久精品 | 成人看片在线观看 | 最新黄色免费网站 | 高潮视频网站 | 一区二区三区福利 | 操操片| 日韩成人片| 日韩视频91 | 麻豆成人久久精品二区三区小说 | 麻豆传媒免费看 | 成人爽a毛片一区二区免费 精品麻豆 | 国产欧美精品一区二区 | 99精品网| 亚洲综合在线视频 | 日韩中文字幕在线视频 | 成人免费毛片aaaaaa片 | 在线黄色av网站 | 国产精品久久久久久久 | 99精品视频在线观看免费 | 久久精品久久久精品美女 | 亚洲三级在线播放 | 性高湖久久久久久久久 | 成年人免费观看视频网站 | 久久99国产精一区二区三区 | 中文字幕视频一区 | 欧美午夜一区二区福利视频 | 亚洲欧美激情精品一区二区 | 国产成人精品免费视频大全 | 在线免费日韩 | 日韩高清影片在线观看 | 国产麻豆成人精品av | 国产a一区 | 国产一区二区三区视频观看 | 日本最新一区二区 | 久久国产精品影视 | 国产一区二区三区免费观看在线 |