When there is a justified departure from GAAP which is considered mate

1.In
most audits, the auditor issues a() 选项： A、qualified
audit report. B、unqualified
audit report. C、scope
limited audit report. D、adverse audit
report.

2.Modified opinion audit reports include: 选项： A:qualified opinion audit report; B:adverse opinion audit report; C:disclaimer of opinion audit report; D:unqualified opinion audit report

3.Modified opinion audit reports include: 选项： A、qualified opinion audit report B、adverse opinion audit report C、disclaimer of opinion audit report D、unqualified opinion audit report

4.Modified opinion audit reports include: 选项： A:qualified opinion audit report; B:adverse opinion audit report; C:disclaimer of opinion audit report; D:unqualified opinion audit report

5. A material departure from generally accepted accounting principles will result in auditor consideration of: 选项： A: Whether to issue an adverse opinion rather than a disclaimer of opinion. B: Whether to issue a disclaimer of opinion rather than a qualified opinion. C: Whether to issue an adverse opinion rather than a qualified opinion. D: Nothing, because none of these opinions is applicable to this type of exception.

6.During an audit, the auditor notes that the client's financial statements are not in conformity with GAAP regarding the recording of leases. Based on this situation, which opinion is least likely to be rendered? 选项： A: An unmodified opinion. B: A qualified opinion. C: An adverse opinion. D: A disclaimer of opinion.

7.A material departure from generally accepted accounting principles will not result in auditor consideration of: 选项： A:whether to issue an adverse opinion rather than a disclaimer of opinion; B:whether to issue a disclaimer of opinion rather than a qualified opinion.; C:whether to issue a disclaimer of opinion rather than a unmodified opinion.; D:whether to issue a qualified opinion rather than an adverse opinion

8.A material departure from generally accepted accounting principles will not result in auditor consideration of: 选项： A、whether to issue an adverse opinion rather than a disclaimer of opinion B、whether to issue a disclaimer of opinion rather than a qualified opinion. C、whether to issue a disclaimer of opinion rather than a unmodified opinion. D、whether to issue a qualified opinion rather than an adverse opinion

9.When the financial statements materially depart from accounting standards and are not fairly presented, the audit opinion would be a(n):（）选项： A、adverse opinion. B、qualified opinion. C、disclaimer of opinion.

10.A small CPA firm provides audit services to a large local company. Almost eighty percent of the CPA firm's revenues come from this client. Which statement is most likely to be true? 选项： A:Appearance of independence may be lacking; B:The small CPA firm does not have the proficiency to perform a larger audit; C:The situation is satisfactory if the auditor exercises due skeptical negative assurance care in the audit; D:The auditor should provide an "emphasis of a matter paragraph" to his/her audit report adequately disclosing this information and then it may issue an unqualified opinion.

11.If there is a inventories misstatement in the financial statement that has not been corrected,the audit report issued by the certified public accountant may be ( ) 选项： A:unqualified opinion audit report B:qualified opinion audit report C:adverse opinion audit report D:disclaimer of opinion audit report

12.A material departure from genenrally accepted accounting principles will not result in auditor consideration of 选项： A:whether to issue an adverse opinion rather than a disclaimer of opinion; B:whether to issue a disclaimer of opinion rather than a qualified opinion; C:whether to issue a disclaimer of opinion rather than a unmodified opinion; D:whether to issue a qualified opinion rather than an adverse opinion.

13.A material departure from genenrally accepted accounting principles will not result in auditor consideration of 选项： A:whether to issue an adverse opinion rather than a disclaimer of opinion; B:whether to issue a disclaimer of opinion rather than a qualified opinion; C:whether to issue a disclaimer of opinion rather than a unmodified opinion; D:whether to issue a qualified opinion rather than an adverse opinion.

14.题目3A material departure from generally accepted accounting principles will not result in auditor consideration of:A. whether to issue a qualified opinion rather than an adverse opinionB. whether to issue an adverse opinion rather than a disclaimer of opinionC. whether to issue a disclaimer of opinion rather than a unmodified opinion.D. whether to issue a disclaimer of opinion rather than a qualified opinion.

15.If the auditor believes that required disclosures of a significant nature are omitted from the financial statements under examination, the auditor should decide between issuing A. An unmodified opinion or a qualified opinion. B. A qualified opinion or an adverse opinion. C. An adverse opinion or a disclaimer of opinion. D. A disclaimer of opinion or a qualified opinion.

16. Changes of an accounting estimate requires the auditor to issue a modified unqualified audit report with a consistency paragraph is inserted after the opinion paragraph.A) TrueB) False

17.What type or types of audit opinions is appropriate when financial statements are materially misstated but not pervasively misstated? 选项： A:qualified opinion; B:adverse opinion; C:unqualified opinion; D:disclaimer of opinion

18.What type or types of audit opinions is appropriate when financial statements are materially misstated but not pervasively misstated? 选项： A、adverse opinion B、qualified opinion C、unqualified opinion D、disclaimer of opinion

19. If a misstatement is immaterial relative to the financial statements of the entity for the currentPeriod and is not expected to have a material effect in future periods, it is appropriate to issue 选项： A: an adverse opinion. B: a disclaimer of opinion. C: a qualified opinion. D: an unmodified opinion.

20.What type or types of audit opinions is appropriate when financial statements are materially misstated but not pervasively misstated?A．qualified opinionB．disclaimer of opinionC．adverse opinionD．unqualified opinion

21.Modified Opinion audit reports include: 选项： A:unmodified audit report; B:qualified audit report; C:adverse audit report; D:disclaimer of opinion audit report

22. b.An auditor of a large public company identifies a material weakness in internal control. The auditor 选项： A、 will be unable to issue an unqualified opinion on the financial statements. B、 must issue a qualified or disclaimer of opinion on internal control over financial reporting. C、 may still be able to issue an unqualified opinion on internal control over financial reporting. D、 must issue an adverse opinion on internal control over financial reporting,

23.You are drafting the auditor’s report for Sampson Co and the audit engagement partner has reminded you that the report will need to reflect the requirements of ISA 701 Communicating Key Audit Matters in the Independent Auditor’s Report.According to ISA 701, which of the following should be included in the ‘Key Audit Matters’ paragraph in the auditor’s report?(Adopted from ACCA past exams) 选项： A、Matters which required significant auditor attention B、Matters which result in a modification to the audit opinion C、All matters which were communicated to those charged with governance D、All matters which are considered to be material to the financial statements

When there is a justified departure from GAAP which is considered material, the auditor should issue a(n): 选项： A:standard unqualified audit report. B:disclaimer of opinion. C:unqualified audit report with an explanatory paragraph. D:adverse opinion.

When there is a justified departure from GAAP which is considered material, the auditor should issue a(n):
选项：

A:standard unqualified audit report.
B:disclaimer of opinion.
C:unqualified audit report with an explanatory paragraph.
D:adverse opinion.