c . If a principal auditor decides to refer in his or her report to the audit of another auditor, he or she is required to disclose
A: Name of the other auditor
B: Nature of the inquiry into the other auditor's professional standing and extent of he review of the other auditor's work
C: Portion of the financial statements audited by the other auditor
D: Reasons for being unwilling to assume responsibilities for the other auditor's work
A: Name of the other auditor
B: Nature of the inquiry into the other auditor's professional standing and extent of he review of the other auditor's work
C: Portion of the financial statements audited by the other auditor
D: Reasons for being unwilling to assume responsibilities for the other auditor's work
举一反三
- aso系统默认用户有哪些 A: admin、securiry和auditor B: securiry、auditor和sysadmin C: administrator、securiry和auditor D: administrator、securiry和admin
- 中国大学MOOC: 1. Audit risk represents the risk that the auditor will give an inappropriate opinion on the financial statements when the financial statements are materially misstated. Which of the following categories of risk can be controlled by the auditor?Category of risk:(1) Control risk(2) Detection risk(3) Sampling risk
- Which of the following statements about the contents of emphasis of matter paragraph is NOT appropriate? A: The paragraph must contain a clear reference to the matter being emphasized. B: The paragraph must point out that the purpose is to draw attention. C: The paragraph must state that the auditor's opinion is not modified in respect of the matter emphasized. D: The paragraph must state that the auditor's report is not modified in respect of the matter emphasized.
- The purpose of the subsequent events review performed by the auditor is to ensure that the effects of all subsequent events identified are reflected in the financial statements.（ ）
- Which of the following likely indicate a limitation on the scope? A: The inappropriateness of selected accounting policies B: The timing of the auditor's appointment prevents the observation of the physical inventory count C: Management prevents the auditor from requesting external confirmation of specific account balances D: Accounting records destroyed