小編導(dǎo)讀： USCPA美國注冊會計師，是由AICPA美國注冊會計師協(xié)會頒發(fā)，是全球財會證書中含金量*6的證書之一，因其具備全球簽字權(quán)，可換全球八個國家的會計資格證而成為全球使用范圍最廣的財會證書。
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.