报考2020年美国注册会计师考试的小伙伴们，大家都有在认真备考吗？为了帮助大家更好的备考，下面帮考网就给大家分享一些美国CPA模拟习题，备考的小伙伴赶紧来练练吧。

Financial information is presented in a printed form that prescribes the wording of the independent auditor\'s report. The form is not acceptable to the auditor because the form calls for statements that are inconsistent with the auditor\'s responsibility. Under these circumstances, the auditor most likely would:

审计师财务报告审计责任

a. Reword the form or attach a separate report.

b. Express a qualified opinion with an explanation.

c. Withdraw from the engagement.

d. Restrict use of the report to the party who designed the form.

Explanation

Choice "a" is correct. An auditor should not sign a preprinted report form that includes statements that are inconsistent with the auditor\'s responsibility. Instead, the form should be revised or a separate, more accurate report should be attached.

Choice "c" is incorrect. Provided the form can be revised or a separate report can be attached, there is no need to withdraw from the engagement.

Choice "b" is incorrect. Qualified opinions relate to departures from GAAP and/or scope limitations, neither of which is the case here.

Choice "d" is incorrect. Even if the use of the report is restricted, an auditor should never sign a report including statements that are inconsistent with the auditor\'s responsibility.

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