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USCPA每日一练之AUD【2015-12-19】

来源：高顿网校 2015-12-18

Reporting on internal control to meet the requirements of Government Auditing Standards differs from reporting under other generally accepted auditing standards in that Government Auditing Standards requires a:

A. Statement of positive assurance that internal controls designed to detect material errors and fraud were tested.

B. Statement of negative assurance that internal controls not tested have an immaterial effect on the entity's financial statements.

C. Written report describing the entity's internal controls specifically designed to prevent fraud, abuse, and illegal acts.

D. Report describing the scope of the auditor's testing of compliance and of internal control.

Answer:D

Choice "D" is correct. Government Auditing Standards require a description of the scope of the auditor's testing of compliance and of internal control. This is not required under generally accepted auditing standards.

Choice "C" is incorrect. Although a written report on internal control is required, the auditor does not have to identify procedures specifically designed to prevent fraud, abuse, and illegal acts.

Choice "B" is incorrect. Government Auditing Standards require tests of compliance with applicable laws and regulations governing a particular grant, because the grant money received can only be spent for certain purposes. However, neither GAGAS nor GAAS requires that negative assurance be given with respect to internal controls.

Choice "A" is incorrect. Although Government Auditing Standards require tests of compliance with applicable laws and regulations governing a particular grant (the grant money received can only be spent for certain purposes), auditors are not required to give positive assurance that internal controls designed to detect material errors and fraud were tested under either GAGAS or GAAS.

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