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USCPA冲刺练习：SIM填空题解析（4）

来源：高顿网校 2015-11-16

　　USCPA考试中的SIM题其实并没有考生想象的那样难，许多填空是有下拉选项的。考生们平时多加练习，考场上一定能够冷静作答。

　　You and your staff have completed an audit of a non-issuer for the calendar year ended December 31, year 2. The audit report date of the financial statement was March 11, year 3, and on March 26, year 3, the client issued the financial statements. On April 15, year 3, as you are ascertaining that the working papers and related audit programs are complete and properly signed off, you notice that the financial statements include a material misstatement subsequent to the issuance of an unqualified report. The misstatement was determined to be the inclusion of nonexistent sales. Your audit team issued the financial statements. Information regarding nonexistent sales was not known at the date of the audit report. The auditors find the subsequently discovered information is both reliable and existed at the date of the auditor’s report. The team determines that the inclusion of the material nonexistent sales would have affected the audit report. The audit team believes there are persons currently relying on, or likely to rely on, the financial statements.

　　Enter the exact section and paragraph with helpful information.

　　Answer:

　　AU 9561 02

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