高顿网校USCPA责任小编在此为各位学员提供以下考试辅导相关内容仅供参考，希望能够给大家带来帮助！
        An auditor may express an opinion on an entity's accounts receivable balance even if the auditor has disclaimed an opinion on the financial statements taken as a whole provided the:
　　应收账款审计：
　　a.Report on accounts receivable discloses the reason for the disclaimer of opinion on the financial statements.
　　b.Auditor also reports on the current asset portion of the entity's balance sheet.
　　c.Use of the report on accounts receivable is restricted to internal use only.
　　d.Report on accounts receivable is presented separately from the disclaimer of opinion on the financial statements.
　　Explanation
　　Choice "d"is correct.If the auditor has disclaimed an opinion on the financial statements taken as a whole,the auditor may express an opinion on an entity's accounts receivable balance only if the special report on accounts receivable is presented separately from the disclaimer of opinion on the financial statements and the accounts receivable balance does not constitute a major portion of the entity's complete set of financial statements.
　　Choice "a" is incorrect.The report on the accounts receivable balance should not refer to the disclaimer of opinion on the financial statements.
　　Choice "c" is incorrect. A special report expresses an opinion on the accounts receivable balance based on an audit of this specified element of the balance sheet. The report need not be restricted to internal use only.
　　Choice"b" is incorrect.A special report expresses an opinion on the accounts receivable balance based on an audit of this specified element.The auditor need not also report on the current asset portion of the entity's balance sheet.
　　小编温馨寄语：所有的成功都不是一蹴而就的，而是万分的努力与汗水。

 USCPA官方微信
扫一扫微信，*9时间获取USCPA考试时间提醒，体验全新备考方式
 
高顿网校特别提醒：已经报名2014年USCPA 考试的考生可按照复习计划有效进行！另外，高顿网校2013年USCPA考试辅导高清课程已经开通，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
 
　　报考指南：2014年USCPA报考指南 
　　考前冲刺：USCPA 考试试题   考试辅导
　　高清网课：USCPA网络课程