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。
When auditing an entity's financial statements in accordance with Government Auditing Standards, an auditor should prepare a written report on the auditor's:
a.Understanding of internal control and assessment of control risk.
b.Opinion on the entity's attainment of the goals and objectives specified by applicable laws and regulations.
c.Identification of the causes of performance problems and recommendations for actions to improve operations.
d.Field work and procedures that substantiated the auditor's specific findings and conclusions.
Answer:A
Choice "A" is correct. Government Auditing Standards require that the auditor issue a written report on internal control in all audits. As part of this reporting requirement, the auditor must describe the scope of the auditor's work in obtaining an understanding of internal control and his or her assessment of control risk.
Choice "c" is incorrect. In the report, the auditor would identify deficiencies, significant deficiencies, and material weaknesses in internal control over compliance (not performance problems) found in the examination of the entity's internal control.
Choice "d" is incorrect. A report on fieldwork and procedures that substantiated the auditor's specific findings and conclusions would not be prepared as part of a GAGAS audit.
Choice "b" is incorrect. The objective of the audit of the financial statements is to provide an opinion on the financial statements, not on the entity's attainment of goals and objectives.