Indicate which changes would require

单选题 Indicate which changes would require an explanatory paragraph in the audit report.
1）Change in the estimated life of an asset
2）Variation in the format of the financial statements

A、 Yes、Yes

B、 No、No

C、 Yes、No

D、 No、Yes

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单选题 Which of the following is not explicitly stated in the standard unqualified audit report?

A、 The financial statements are the responsibility of management.

B、 The audit was conducted in accordance with generally accepted accounting principles.

C、 The auditors believe that the audit evidence provides a reasonable basis for their opinion.

D、 An audit includes assessing the accounting estimates used.

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单选题 The standard unqualified audit report for a non-public entity must:

A、 have a report title that includes the word "CPA."

B、 be addressed to the company's stockholders and creditors.

C、 be dated.

D、 include an explanatory paragraph.

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单选题 The audit report date on a standard unqualified report indicates:

A、 the last day of the fiscal period.

B、 the date on which the financial statements were filed with the Securities and Exchange Commission.

C、 the last date on which users may institute a lawsuit against either client or auditor.

D、 the last day of the auditor's responsibility for the review of significant events that occurred after the date of the financial statements.

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单选题 An audit of historical financial statements most commonly includes the:

A、 balance sheet, statement of retained earnings, and the statement of cash flows.

B、 income statement, the statement of cash flows, and the statement of net working capital.

C、 statement of cash flows, balance sheet, and the statement of retained earnings.

D、 balance sheet, income statement, statement of cash flows, and the statement of changes in stockholders' equity.

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单选题 The auditor's responsibility section of the standard unqualified audit report states that the audit is designed to:

A、 discover all errors and/or irregularities.

B、 discover material errors and/or irregularities.

C、 conform to generally accepted accounting principles.

D、 obtain reasonable assurance whether the statements are free of material misstatement.

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单选题 The standard audit report for non-public entities refers to GAAS and GAAP in which sections?

A、GAAS:Auditor's responsibility;GAAP:Auditor's responsibility.

B、GAAS:Auditor's responsibility;GAAP:Introductory paragraph.

C、GAAS:Management's responsibility and Opinion paragraph;GAAP:Management's responsibility and Introductory paragraph.

D、GAAS:Auditor's responsibility;GAAP:Management's responsibility and Opinion paragraph .

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单选题 Auditing standards require that the audit report must be titled and that the title must:

A、 include the word "independent."

B、 indicate if the auditor is a CPA.

C、 indicate if the auditor is a proprietorship, partnership, or corporation.

D、 indicate the type of audit opinion issued.

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单选题 To emphasize the fact that the auditor is independent, a typical addressee of the audit report could be:

A、Company Controller

B、Shareholders

C、Board of Directors

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