Financial statements of a nonissuer compiled without audit or review by an accountant should be accompanied by a report stating that:
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1 .When an auditor reports on financial statements prepared on an entity's income tax basis, the auditor's report should:
A Include an explanation of how the results of operations differ from the cash receipts and disbursements basis of accounting. B Not express an opinion on whether the statements are presented in conformity with the comprehensive basis of accounting used. C Disclaim an opinion on whether the statemen...
2 .Harris, CPA, has been asked to audit and report on the balance sheet of Fox Co., but not on the statements of income, retained earnings, or cash flows. This audit will not be performed in conjunction with an audit of the complete set of financial statements. Under these circumstances, Harris may:
A Accept the engagement but should disclaim an opinion because the complete set of financial statements was not audited. B Not accept the engagement because it would be tantamount to rendering a piecemeal opinion. C Accept the engagement because such engagements merely involve special considerations...
3 .Which of the following describes how the objective of a review of financial statements differs from the objective of a compilation engagement?
A In a review engagement, accountants provide reasonable or positive assurance that the financial statements are fairly presented, but a compilation provides limited assurance. B The primary objective of a review engagement is to provide positive assurance that the financial statements are fairly pr...
4 .Which of the following statements is correct regarding a review of a nonpublic entity's financial statements in accordance with Statements on Standards for Accounting and Review Services (SSARS)?
A The accountant must be independent to issue the review report. B The accountant is required to assess the risk of fraud. C An opinion is expressed in the review report. D It is not necessary for the accountant to obtain a management representation letter.
5 .When an accountant is not independent with respect to an entity, which of the following types of compilation reports may be issued?
A A compilation report may be issued if the engagement is upgraded to a review. B A compilation report with special wording that notes the accountant's lack of independence may be issued. C The standard compilation report may be issued, regardless of independence. D A compilation report with negativ...
7 .To compile financial statements of a nonissuer in accordance with Statements on Standards for Accounting and Review Services, an accountant should:
A Make inquiries of significant customers, vendors, and creditors. B Review bank statement reconciliations. C Obtain a general understanding of the client's business transactions. D Identify material misstatements in the financial statements.
8 .在公平交易中，熟悉情况的交易双方自愿进行资产交换或者债务清偿的金额是（ ）。
A 可变现净值 B 现值 C 价格 D 公允价值
9 .During an engagement to review the financial statements of a nonissuer, an accountant becomes aware that several leases that should be capitalized are not capitalized. The accountant considers these leases to be material to the financial statements. The accountant decides to modify the standard review report because management will not capitalize the leases. Under these circumstances, the accountant should:
A Disclose the departure from GAAP in a separate paragraph of the accountant's report. B Express no assurance of any kind on the entity's financial statements. C Issue an adverse opinion because of the departure from GAAP. D Emphasize that the financial statements are for limited use only.
10 .根据美国经济学家科斯的企业理论，下列说法中正确的是（ ）。
A 企业是市场机制的核心 B 企业是市场机制的补充物 C 签订 D 企业是为了节约交易成本而产生的
