为了帮助备考美国注册会计师考试的小伙伴更好的备考，下面帮考网就分享给大家一些美国注册会计师模拟习题，感兴趣的小伙伴赶紧来练习吧。

An auditor may express an opinion on an entity\'s accounts receivable balance even if the auditor has disclaimed an opinion on the financial statements taken as a whole provided the：

应收账款审计

a. Report on accounts receivable discloses the reason for the disclaimer of opinion on the financial statements.

b. Auditor also reports on the current asset portion of the entity\'s balance sheet.

c. Use of the report on accounts receivable is restricted to internal use only.

d. Report on accounts receivable is presented separately from the disclaimer of opinion on the financial statements.

Explanation

Choice “d” is correct. If the auditor has disclaimed an opinion on the financial statements taken as a whole， the auditor may express an opinion on an entity\'s accounts receivable balance only if the special report on accounts receivable is presented separately from the disclaimer of opinion on the financial statements and the accounts receivable balance does not constitute a major portion of the entity\'s complete set of financial statements.

Choice “a” is incorrect. The report on the accounts receivable balance should not refer to the disclaimer of opinion on the financial statements.

Choice “c” is incorrect. A special report expresses an opinion on the accounts receivable balance based on an audit of this specified element of the balance sheet. The report need not be restricted to internal use only.

Choice “b” is incorrect. A special report expresses an opinion on the accounts receivable balance based on an audit of this specified element. The auditor need not also report on the current asset portion of the entity\'s balance sheet.

以上就是本次帮考网分享给大家的关于美国注册会计师考试试题，如果大家对于美国注CPA考试还有别的问题，可以多多关注帮考网，我们将继续为大家答疑解惑！