当我们在眺望远方的风景时，不要忘记眼前的风景和道路。作为2019年USCPA备考人，我们当下可以做的就是把握时间，打好基础。为了帮助广大考生了解uscpa考试的题型、考试的重点及难易程度，正保会计网校为大家整理了USCPA精选习题43：Auditing，希望大家利用好这些内容。
Which of the following statements is correct concerning an auditor's responsibilities regarding financial statements?
a. An auditor's responsibilities for audited financial statements are confined to the expression of the auditor's opinion.
b. Making suggestions that are adopted about an entity's internal control environment impairs an auditor's independence.
c. An auditor may not draft an entity's financial statements based on information from management's accounting system.
d. The adoption of sound accounting policies is an implicit part of an auditor's responsibilities.
【正确答案】a
【答案解析】
Choice "a" is correct. An auditor's responsibility is to express an opinion on financial statements based on an audit.
Choice "c" is incorrect. An auditor may draft an entity's financial statements based on information from management's financial system. This would be referred to as a compilation engagement.
Choice "d" is incorrect. The adoption of sound accounting policies is an implicit part of management's responsibilities, not the auditor's responsibilities.
Choice "b" is incorrect. An auditor often makes suggestions that are adopted about an entity's internal control environment.
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