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USCPA精選習題23：Auditing
天才始于勤奮，沒有人能隨隨便便成功，堅持學習、認真?zhèn)淇疾攀琼樌ㄟ^USCPA考試的必經之路。正保會計網校為大家整理了USCPA-Auditing習題，希望大家利用好這些內容，能夠在有限的時間內提高自己成績。
In which of the following should an auditor's report refer to the lack of consistency when there is a change in accounting principle that is significant?
a. The introductory paragraph.
b. An emphasis-of-matter paragraph before the opinion paragraph.
c. An emphasis-of-matter paragraph following the opinion paragraph.
d. The opinion paragraph.
【正確答案】C
【答案解析】
Choice "c" is correct. A justified lack of consistency caused by a material change in GAAP between periods would be reported in an emphasis-of-matter paragraph after the opinion paragraph. Under these circumstances, the auditor issues an unmodified opinion.
Choices "a", "d", and "b" are incorrect. The proper treatment of a justified lack of consistency is to add an emphasis-of-matter paragraph after the opinion paragraph.
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