题目内容
（请给出正确答案）
A、unmodified opinion
B、qualification of scope and opinion
C、disclaimer of opinion
D、any of the above
简答题官方参考答案
（由简答题聘请的专业题库老师提供的解答）
抱歉！暂无答案，正在努力更新中……
更多“When there is a scope restriction, what type of audit report can be issued？”相关的问题
A、The memo format.
B、The part of Introduction.
C、The part of Procedure.
D、The part of Results.
A、I only
B、II only
C、I or II
D、Neither I nor II
A、Analytical procedures emphasize the overall reasonableness of transactions and balances.
B、Tests of controls are concerned with evaluating whether controls are sufficiently effective to justify reducing control risk and thereby reducing analytical review procedures.
C、Substantive tests of transactions emphasize the verification of transactions recorded in the journals and then posted in the general ledger.
D、Tests of details of balances emphasize the ending balances in the general ledger.
A、A scope limitation prevents the auditor from completing an important audit procedure.
B、Circumstances exist that prevent the auditor from conducting a complete audit.
C、The auditor lacks independence with respect to the audited entity.
D、An accounting principle at variance with GAAP is used.
A、understatement of inventory.
B、understatement of retained earnings caused by a miscalculation of dividends payable.
C、misclassification of notes payable as a long-term liability when it should be current.
D、misclassification of salary expense as a selling expense.
A、they are required by GAAS.
B、they pinpoint errors in accounts.
C、they indicate areas of potential risk and misstatement.
D、they are required for tests of controls.
A、substantive analytical procedures
B、risk assessment procedures
C、tests of controls
D、tests of details of balances
A、it is a first-year audit.
B、the auditor is doing a "fraud audit."
C、controls are effective and the preliminary control risk assessment is low.
D、controls are ineffective and the preliminary control risk assessment is high.
警告：系统检测到您的账号存在安全风险
为了保护您的账号安全，请在“简答题”公众号进行验证，点击“官网服务”-“账号验证”后输入验证码“”完成验证，验证成功后方可继续查看答案！
