问题：The consolidated accounts of Paper Co show group profit of $34 million and net assets of $172 million. A wholly owned overseas subsidiary accounts for $30 million of the profit and $116 million of the total assets.
　　Political unrest in the foreign country has made it impossible for the year end audit of this subsidiary to take place. The most appropriate form of audit opinion on the group accounts is likely to be:
　　A. Qualified - 'except for' a material misstatement
　　B. Unmodified
　　C. Disclaimer of opinion
　　D. Adverse
　　答案：The correct answer is:Disclaimer of opinion.
　　解析：The auditor is unable to form an opinion on the accounts of a subsidiary that contributes 80% of profit.
　　This inability to obtain sufficient appropriate audit evidence has a pervasive impact on the group accounts.
　　高顿网校温馨提醒
　　各位考生，2015年ACCA备考已经开始，为了方便各位学员能更加系统地掌握考试大纲的重点知识，帮助大家充分备考，体验实战，高顿网校开通了全免费的ACCA题库（包括精题真题和全真模考系统），题库里附有详细的答案解析，学员可以通过多种题型加强练习。戳这里进入ACCA免费题库>>>
 
ACCA网络课程 课程专业名称 讲师 试听
85%的人正在学习该课程 ACCA 全维度网课体验课程
实景课堂与独立录制
覆盖所有知识点，根据学习计划推进学习进度
 高顿名师
70%的人正在学习该课程 ACCA网课全科卡（8.2折）
为零基础刚开始学习ACCA的学员特别定制		 高顿名师

展开全文