小编导读： USCPA美国注册会计师，是由AICPA美国注册会计师协会颁发，是全球财会证书中含金量*6的证书之一，因其具备全球签字权，可换全球八个国家的会计资格证而成为全球使用范围最广的财会证书。
In which case might an auditor of an issuer render a qualified opinion on internal control?
I.When there is a scope limitation.
II.When there is a material weakness in internal control.
a.II only.
b.Both I and II.
c.Neither I nor II.
d.I only.
Answer:C
Choice "C" is correct. A scope limitation requires the auditor to disclaim an opinion or withdraw from the engagement, and a material weakness in internal control requires the auditor to issue an adverse opinion. Neither situation would result in a qualified opinion.
Choice "d" is incorrect. A scope limitation requires the auditor to disclaim an opinion or withdraw from the engagement.
Choice "a" is incorrect. A material weakness in internal control requires the auditor to issue an adverse opinion.
Choice "b" is incorrect. A scope limitation requires the auditor to disclaim an opinion or withdraw from the engagement, and a material weakness in internal control requires the auditor to issue an adverse opinion. Neither situation would result in a qualified opinion.