In an attest engagement, use of the accountant's report should be restricted to specified parties in all of the following situations, except:
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .An accountant had begun to audit the financial statements of a nonissuer. Which of the following circumstances most likely would be considered a reasonable basis for agreeing to the entity's request to change the engagement to a compilation?
A The accountant is prevented from examining the minutes of the board of directors' meetings. B The accountant is prohibited from corresponding with the entity's legal counsel. C The entity's principal creditors no longer require the entity to furnish audited financial statements. D The entity's man...
2 .Which of the following applies to an accountant conducting a review of interim financial information?
A The accountant must maintain independence in mental attitude in all matters relating to the engagement. B The accountant must indicate in the report those circumstances in which generally accepted accounting principles have not been consistently observed in the current period in relation to the pr...
3 .Which of the following is not true about an auditor's report on a review of interim financial information of a publicly held company?
A It is different from a review report under SSARS in that the reference to professional standards is included in the scope paragraph. B It is different from an audit report in that the audit report provides positive assurance whereas the review report provides negative assurance. C It is similar to...
4 .The quarterly data required by SEC Regulation S-K have been omitted. Which of the following statements must be included in the auditor's report?
A The auditor will review the selected data during the review of the subsequent quarterly financial data. B The company has not presented the selected quarterly financial data. C The auditor was unable to review the data. D The company's internal control provides an adequate basis to complete the re...
5 .When issuing letters for underwriters, commonly referred to as comfort letters, an accountant may provide negative assurance concerning:
A The compliance of the entity's registration statement with the requirements of the Securities Act of 1933. B The results of procedures performed in compiling the entity's financial forecast. C The conformity of the entity's unaudited condensed interim financial information with generally accepted ...
7 .Which of the following is a professional engagement that a CPA may perform to provide assurance on a system's reliability?
A MAS AssurAbility. B MAS AttestSure. C CPA SysTrust. D CPA WebMaster.
8 .In performing an attest engagement, a CPA typically:
A Provides management consulting advice. B Issues a report on subject matter (or on an assertion about subject matter) that is the responsibility of another party. C Supplies litigation support services. D Assesses control risk at a low level.
9 .Prospective financial information presented in the format of historical financial statements that omit either gross profit or net income is deemed to be a:
A Partial presentation. B Financial projection. C Financial forecast. D Projected balance sheet.
10 .A CPA is engaged to examine an entity's financial forecast. The CPA believes that several significant assumptions do not provide a reasonable basis for the forecast. Under these circumstances, the CPA should issue a(an):
A Adverse opinion. B Qualified opinion. C Unmodified opinion with an explanatory paragraph. D Pro forma opinion.
