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CPA Exam Flashcards
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- 1What is the objective of the reporting standard relating to consistency?To give assurance that all comparability of F/S between periods has not been materially affected by changes in accounting principles without disclosure.
- 2If the auditor believes that required disclosures of a significant nature are omitted from the financial statements under examination, the auditor should decide between issuingQualified opinion or an adverse opinion.
- 3When the report of a principal auditor makes reference to the audit by another auditor, the other auditor may be named if express permission to do so is given and ifThe report of the other auditor is presented together with the report of the principal auditor.
- 4An auditor's opinion reads as follows: "In our opinion, except for the above-mentioned scope limitation..." This is an example of a (an)Unacceptable reporting practice.
- 5When a client will not make essential corporate minutes available to the auditor, the audit report will probably contain a(an)Disclaimer of opinion.
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