auditing考试重点归纳总结

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1、CLASSQUESTIONEXPLANATIONS1.Auditing1classquestionexplanations32.Auditing2classquestionexplanations93.Auditing3classquestionexplanations164.Auditing4classquestionexplanations235.Auditing5classquestionexplanations30IIIIIIIIIIIIIIIIIIBeckerProfessionalEducationICPAEXJmReviewClassQuestionExplanation

2、sAUDITING11.CPA-02304Choice"c"iscorrect.Theobjectiveofthefourthreportingstandardistopreventanymisinterpretationofthedegreeofresponsibilitytheauditorassumeswhenhisorhernameisassociatedwithfinancialstatements.Choice"a"isincorrect.Theauditormayexpressdifferentopinionsoneachofthebasicfinancialstatem

3、ents.Choice"b"isincorrect.Whilethefourthreportingstandardmaydeterdeliberatelimitationofscopebytheclient,thisisnotitsobjective.Choice"d"isincorrect.Anauditormayexpressanopinionononefinancialstatement,suchasabalancesheet,andnotonotherrelatedfinancialstatements,aslongastheauditor'sprocedureshavenot

4、beenrestricted.2.CPA-02302Choice"c"iscorrect.Anauditormayexpressanopinionononefinancialstatement,suchasabalancesheet,andnotonotherrelatedfinancialstatements,providedthattheauditor'sproceduresandaccesstoallinformationunderlyingthebasicfinancialstatementshavenotbeenrestricted.Thisissimplyanengagem

5、entwithlimitedreportingobjectives.Choice"a"isincorrect.Compliancewiththisrequestwouldnotviolateanyethicalstandardsoftheprofession.Choice"b"isincorrect.A"piecemeal"opinion,whichisprohibited,isoneinwhichdifferentopinionsareissuedonenoughdifferentelementsinthesamefinancialstatementastoconstitutea"m

6、ajorportion"ofthefinancialstatements.Choice"d"isincorrect.Asiongastheauditor'sscopehasnotbeenlimited,theauditormayreportononlyonefinancialstatement.3.CPA-02787Choice"d"iscorrect.Ifacontingentliabilityisprobable,butnotestimable,anditisdisclosedinthefootnotes,theauditorissuesanunqualifiedauditrepo

7、rtwithoutanexplanatoryparagraph.Choice"a"isincorrect.Whenacontingentliabilityisprobable,butnotestimable,itshouldbedisclosedinthefootnotes.Aqualifiedopinionduetoascopelimitationwouldresultifsufficientauditevidenceexists,butis