小編導(dǎo)讀： USCPA美國(guó)注冊(cè)會(huì)計(jì)師，是由AICPA美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)頒發(fā)，是全球財(cái)會(huì)證書(shū)中含金量*6的證書(shū)之一，因其具備全球簽字權(quán)，可換全球八個(gè)國(guó)家的會(huì)計(jì)資格證而成為全球使用范圍最廣的財(cái)會(huì)證書(shū)。
Which of the following is true?
a.When an auditor includes a paragraph after the opinion paragraph emphasizing a significant related party transaction, the opinion would be considered a qualified opinion.
b.The auditor may issue an unmodified opinion when a material departure from GAAP exists.
c.If an auditor believes there is substantial doubt about an entity's ability to continue as a going concern, and management has properly disclosed the situation, the auditor may not issue an unmodified opinion.
d.When a material accounting change has been properly accounted for and disclosed, the auditor may not issue an unmodified opinion.
Answer:B
Choice "B" is correct. Although this situation is unusual, if a departure from GAAP is justified, the auditor may issue an unmodified opinion with an emphasis-of-matter paragraph.
Choice "a" is incorrect. An auditor may decide to use an emphasis-of-matter paragraph, but this does not constitute a qualified opinion. This is still an unmodified form of the opinion.
Choice "d" is incorrect. A lack of consistency that has a material effect must be disclosed in an emphasis-of-matter paragraph. If all the acceptability criteria for the accounting change are met, the auditor may issue an unmodified opinion. In *uating the acceptability of the accounting change, the auditor should consider whether the newly adopted accounting principle is in accordance with the applicable financial reporting framework, the method of accounting for the change is acceptable, the disclosures related to the change are appropriate and adequate, and the entity has justified that the alternative accounting principle is preferable.
Choice "c" is incorrect. Going concern issues must be disclosed in an emphasis of matter paragraph, but if the auditor is satisfied that the going concern disclosures by management are adequate, an unmodified opinion can be issued.