2016年美国CPA模拟试题：Auditing4

　　Financial statements of a nonissuer that have been reviewed by an accountant should be accompanied by a report stating that a review：

　　a. Is substantially less in scope than an audit.

　　b. Provides only limited assurance that the financial statements are fairly presented.

　　c. Includes examining, on a test basis, information that is the representation of management.

　　d. Does not contemplate obtaining corroborating evidential matter or applying certain other procedures ordinarily performed during an audit.

　　答案：A

　　Explanation

　　Choice “a” is correct. Financial statements reviewed by an accountant should be accompanied by a report stating that a review is substantially less in scope than an audit.

　　Choice “b” is incorrect. The review report provides limited assurance that the accountant is not aware of any material modifications that need to be made to the accompanying financial statements. The terms “presented fairly” are used in the opinion paragraph of the audit report.

　　Choice “c” is incorrect. Examination of client information is part of an audit engagement, not a review engagement.

　　Choice “d” is incorrect. While this statement is true, it is not explicitly stated in the accountant's review report.