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2016年美國CPA模擬試題:Auditing5

來源: 正保會計網(wǎng)校 編輯: 2016/06/01 14:39:24  字體:

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  If requested to perform a review engagement for a nonissuer in which an accountant has an immaterial direct financial interest, the accountant is:

  a. Not independent and, therefore, may issue a review report, but may not issue an auditor's opinion.

  b. Not independent and, therefore, may not issue a review report.

  c. Not independent and, therefore, may not be associated with the financial statements.

  d. Independent because the financial interest is immaterial and, therefore, may issue a review report.

  答案:B

  Explanation

  Choice “b” is correct. An accountant with an immaterial direct financial interest in a client is no longer independent with respect to that client. The accountant is precluded from issuing a review report on the financial statements of an entity with respect to which he is not independent. If the accountant is not independent, he may issue a compilation report provided he complies with the compilation standards.

  Choice “c” is incorrect. An accountant who is not independent may still be associated with the financial statements; for example, by performing a compilation engagement.

  Choice “a” is incorrect. The accountant is precluded from issuing a review report on the financial statements of an entity with respect to which he is not independent.

  Choice “d” is incorrect. An accountant with any direct financial interest in a client (even an immaterial interest) is no longer independent with respect to that client.

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