[問題] 審計選擇題
1.the securities and exchange comission has authority to:
determine accountiong principles for the purpose of financial reporting
by companies offering securities to the public.
2.the king surety company wrote a general fidelity bond covering
thefts of assets by the empliyees of Wilson, Inc . thereafter ,Cooney
an employee of Wilson, embezzled $17,200 of company funds. When the
activities weree discovered,King paid Wilson the full amount in
accordance with the terms of the fideluty bond , and then sought
recovery against Wilson's auditors Lynch&Merritt,CPAs. Which of
the following would be Lynch&Merritt's best defense?
A:King is not in privity of contract
3.In connection with a public offering of first mortgage bonds by
Henson Corp., the bond inderwriter gas asked Henson's CPA to furnish him with
a comfort letter giving as much assurance as possible relative to
Hencon's unaudited financial statements for the three months ended
March31,2007.
The CPA had expressed an unqualified opinion on Henson's financial
statements for the year ended December 31 ,2006 and e has perfirmed
a limited review of henson's financial statements for the three months
ended March31 , 2007. Nothing has come to his attention that would
indicate that the March31,2007 statements are not properly presented.
Under these circumstances, the CPA's response to the underwriter's request
should be to :
A: inform the inderwriters that no comfort letter is possible without an
audit of the financial statements for the three months ended March31,2007.
4.it is not a violation of the AICPA's Code of ptrfessional Cinduct for
a CPA to: charge fees as an expert witness determined by the amount
awarded to he plaintiff, even though the CPA also performs a compilation
for client use.
5.Three of the paragraphs of the audit report modified ofr uncertainties
are the same as the standard unqualified report. The explannatory
paragraph that describes the incertainty is added as the:
A:fourth and last paragraph.
6.Which of the following statements is true?
A: The auditor has the option, but is not required, to issue a disclaimer
of opinion for a material uncertainty or for a going concern problem
7.The most common case in which conditions beyond the client's and auditor's
control cause a scope restriction is an engagement:
A:agreed upon after the client's balance sheet date..
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