小编为考生们整理了历年来的考试真题和高顿USCPA指导老师的试题预测，希望通过模拟练习提高考生的考试成绩，下面和小编一起做试题吧。

        A scope limitation sufficient to preclude an unmodified opinion always will result when management:
        a.Engages the auditor after the year-end physical inventory is completed.
        b.Requests that certain material accounts receivable not be confirmed.

       c.Refuses to acknowledge its responsibility for the fair presentation of the financial statements in conformity with GAAP.

        d.Prevents the auditor from reviewing the audit documentation of the predecessor auditor.

       Explanation

        Choice"c"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"d"is incorrect.Preventing the review of documentation of the predecessor auditor would be a reason not to accept the engagement.
        Choices"a",and"b"are incorrect,as there are generally alternative procedures the auditor can perform to accomplish his or her goals.