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USCPA每日一练之AUD【2015-12-15】

来源：高顿网校 2015-12-15

Which of the following circumstances would permit an independent auditor to accept an engagement after the close of the fiscal year?

A. Receipt of an assertion from the preceding auditor that the entity will be able to continue as a going concern.

B. Assessment of control risk below the maximum level.

C. Issuance of a disclaimer of opinion as a result of inability to conduct certain tests required by generally accepted auditing standards due to the timing of acceptance of the engagement.

D. Remedy of limitations resulting from accepting the engagement after the close of the end of the year, such as those relating to the existence of physical inventory.

Answer:D

Choice "D" is correct. An independent auditor may accept an engagement after the close of the fiscal year as long as he or she can address any limitations resulting from accepting the engagement at that time. For example, the auditor may not be able to observe the ending inventory count, but may be able to perform acceptable alternative procedures sufficient to support the year-end inventory balance.

Choice "C" is incorrect. Although the auditor may need to issue a disclaimer of opinion on one or a few financial statements if certain audit tests cannot be conducted, it would not make sense for the auditor to accept an audit engagement, the goal of which is to render an opinion, if an overall disclaimer were going to be issued.

Choice "B" is incorrect. The assessment of control risk is irrelevant to the auditor's decision as to whether or not to accept an engagement after the close of the fiscal year.

Choice "A" is incorrect. The auditor should not rely on the preceding auditor's assessment in determining whether or not to accept an engagement after the close of the fiscal year.

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