小編為考生們整理了歷年來(lái)的考試真題和高頓USCPA指導(dǎo)老師的試題預(yù)測(cè)，希望通過模擬練習(xí)提高考生的考試成績(jī)，下面和小編一起做試題吧。

        A scope limitation sufficient to preclude an unmodified opinion always will result when management:
        a.Engages the auditor after the year-end physical inventory is completed.
        b.Requests that certain material accounts receivable not be confirmed.

       c.Refuses to acknowledge its responsibility for the fair presentation of the financial statements in conformity with GAAP.

        d.Prevents the auditor from reviewing the audit documentation of the predecessor auditor.

       Explanation

        Choice"c"is correct.The introductory paragraph of the standard unmodified report includes a statement that the financial statements are the responsibility of the company's    management.Management's refusal to accept responsibility for the fair presentation of the financial statements therefore precludes issuance of this standard report.
        Choices"d"is incorrect.Preventing the review of documentation of the predecessor auditor would be a reason not to accept the engagement.
        Choices"a",and"b"are incorrect,as there are generally alternative procedures the auditor can perform to accomplish his or her goals.