USCPA每日一练之AUD【2015-11-30】

高顿网校2015-11-30 09:58Lynn.yu
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Which of the following statements is correct concerning a service auditor’s report on a service organization?

A. The report is ordinarily distributed to all shareholders of the service organization.

B. The report may include a conclusion on whether controls have been suitably designed or on compliance effectiveness.

C. The report must include a summary assessment of control risk.

D. The report may include a conclusion on whether controls have been suitably designed or on whether they have been suitably designed and operate effectively.

Answer:D

D is correct because such reports are on suitability of design (type I) or suitability of design and operating effectiveness (type II).

A is incorrect because the report is ordinarily restricted in use.

B is incorrect because the report does not address "compliance effectiveness."

C is incorrect because no summary assessment of control risk is included.

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