美国CPA模拟习题：大型公司及小型公司税务和免税机构（四）

为了帮助参加2014年美国cpa考试的学员巩固知识，提高备考效果，正保会计网校特为大家整理了美国cpa考试模拟试题，帮助广大考生一起学习一起进步。

A scope limitation sufficient to preclude an unmodified opinion always will result when management:

a.Prevents the auditor from reviewing the audit documentation of the predecessor auditor.

b.Engages the auditor after the year-end physical inventory is completed.

c.Requests that certain material accounts receivable not be confirmed.

d.Refuses to acknowledge its responsibility for the fair presentation of the financial statements in conformity with GAAP.

Explanation

Choice "d" is correct. The introductory paragraph of the standard unmodified report includes a statement that the financial statements are the responsibility of the company's management. Management's refusal to accept responsibility for the fair presentation of the financial statements therefore precludes issuance of this standard report.

Choices "a" is incorrect. Preventing the review of documentation of the predecessor auditor would be a reason not to accept the engagement.

Choices "b", and "c" are incorrect, as there are generally alternative procedures the auditor can perform to accomplish his or her goals.