高顿网校USCPA责任小编在此整理USCPA考试之大型公司及小型公司税务和免税机构有关模拟试题如下，助力各位考生的2015年USCPA考试之旅！
　　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.
 
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