小編導(dǎo)讀： USCPA美國(guó)注冊(cè)會(huì)計(jì)師，是由AICPA美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)頒發(fā)，是全球財(cái)會(huì)證書(shū)中含金量*6的證書(shū)之一，因其具備全球簽字權(quán)，可換全球八個(gè)國(guó)家的會(huì)計(jì)資格證而成為全球使用范圍最廣的財(cái)會(huì)證書(shū)。
In which case might an auditor of an issuer render a qualified opinion on internal control?
I.When there is a scope limitation.
II.When there is a material weakness in internal control.
a.II only.
b.Both I and II.
c.Neither I nor II.
d.I only.
Answer:C
Choice "C" is correct. A scope limitation requires the auditor to disclaim an opinion or withdraw from the engagement, and a material weakness in internal control requires the auditor to issue an adverse opinion. Neither situation would result in a qualified opinion.
Choice "d" is incorrect. A scope limitation requires the auditor to disclaim an opinion or withdraw from the engagement.
Choice "a" is incorrect. A material weakness in internal control requires the auditor to issue an adverse opinion.
Choice "b" is incorrect. A scope limitation requires the auditor to disclaim an opinion or withdraw from the engagement, and a material weakness in internal control requires the auditor to issue an adverse opinion. Neither situation would result in a qualified opinion.