高頓網(wǎng)校USCPA責(zé)任小編在此為各位學(xué)員提供以下考試輔導(dǎo)相關(guān)內(nèi)容僅供參考，希望能夠給大家?guī)韼椭?br>        An auditor may express an opinion on an entity's accounts receivable balance even if the auditor has disclaimed an opinion on the financial statements taken as a whole provided the:
　　應(yīng)收賬款審計(jì)：
　　a.Report on accounts receivable discloses the reason for the disclaimer of opinion on the financial statements.
　　b.Auditor also reports on the current asset portion of the entity's balance sheet.
　　c.Use of the report on accounts receivable is restricted to internal use only.
　　d.Report on accounts receivable is presented separately from the disclaimer of opinion on the financial statements.
　　Explanation
　　Choice "d"is correct.If the auditor has disclaimed an opinion on the financial statements taken as a whole,the auditor may express an opinion on an entity's accounts receivable balance only if the special report on accounts receivable is presented separately from the disclaimer of opinion on the financial statements and the accounts receivable balance does not constitute a major portion of the entity's complete set of financial statements.
　　Choice "a" is incorrect.The report on the accounts receivable balance should not refer to the disclaimer of opinion on the financial statements.
　　Choice "c" is incorrect. A special report expresses an opinion on the accounts receivable balance based on an audit of this specified element of the balance sheet. The report need not be restricted to internal use only.
　　Choice"b" is incorrect.A special report expresses an opinion on the accounts receivable balance based on an audit of this specified element.The auditor need not also report on the current asset portion of the entity's balance sheet.
　　小編溫馨寄語：所有的成功都不是一蹴而就的，而是萬分的努力與汗水。

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