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1. A client has capitalizable leases but refuses to capitalize them in the financial statements.

Which of thefollowing reporting options does an auditｏｒhave if the amounts pervasively distort the financialstatements?

a. Qualified opinion.

b. Unmodified opinion.

c. Disclaimer opinion.

d. Adverse opinion.

答案：c

2. When qualifying an opinion because of an insufficiency of audit evidence, an auditor should refer to thesituation in the:

Basis for Qualified Opinion    Notes to the

Paragraphfinancial statements

a. Yes  Yes

b. No  Yes

c. No  No

d. Yes  No

答案：d

3. An auditｏｒwho is unable to form an opinion on a new client\\'s opening inventory balances may issue anunmodified opinion on the current year\\'s:

a. Income statement only.

b. Statement of cash flows only.

c. Statement of shareholders\\' equity only.

d. Balance sheet only.

答案：d

4.An auditor\\'s report on financial statements prepared on the cash receipts and disbursements basis of accounting should include all of the following,except:

a.A reference to the note to the financial statements that describes the cash receipts ａｎｄ　disbursements basis of accounting.

b.An opinion as to whether the financial statements are presented fairly in conformity with the cash receipts and disbursements basis of accounting.

c.A statement that the cash receipts and disbursements basis of accounting is not a comprehensive basis of accounting.

d.A statement that the audit was conducted in accordance with auditing standards generally accepted in the United States of America.

答案：c

5.An auditｏｒexamining inventory most likely would use variables sampling rather than attributes sampling to:

a. Identify whether inventory items are properly priced.

b. Discover whether misstatements exist in inventory records.

c. Determine whether discounts for inventory are properly recorded.

d. Estimate whether the dollar amount of inventory is reasonable.

答案：d

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