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USCPA每日一练之AUD【2015-10-31】

高顿网校2015-10-30 09:22Lynn.yu
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　　When auditing the financial statements of a nonissuer (nonpublic) entity, a CPA was requested to change the engagement to a review in accordance with Statements on Standards for Accounting and Review Services (SSARS) because of a scope limitation. If the CPA believes the client’s request is reasonable, the CPA’s review report should

　　I. Refer to the scope limitation that caused the change

　　II. Describe the auditing procedures that have already been applied.

　　A. Both I and II.

　　B. I only.

　　C. II only.

　　D. Neither I nor II.

　　Answer:D

　　D is corrent because in such a circumstance the CPA should consider the reasonableness of the request before allowing the change, particularly when a scope limitation is involved. If the CPA does not believe it is reasonable, the change should not occur. If the CPA considers it reasonable, a standard review report may be issued.

　　A is incorrect because neither the scope limitation nor the auditing procedures will be described.

　　B is incorrect as the scope limitation will not be referred to.

　　C is incorrect because such auditing procedures will not be described.

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