【单选题】CPAs may provide bookkeeping services to their private company audit clients, but there are a number of conditions that must be met if the auditor is to maintain independence. Which of the following c...
A.
The CPA must not assume a management role or function.
B.
The client must hire an external CPA to approve all of the journal entries prepared by the auditor.
C.
The auditor must comply with GAAS when auditing work prepared by his/her firm.
D.
The client must accept responsibility for the financial statements.
【单选题】As a result of management's refusal to permit the auditor to physically examine inventory, the auditor must depart from the unmodified opinion audit report because
A.
the financial statements have not been prepared in accordance with GAAP.
B.
the scope of the audit has been restricted by circumstances beyond either the client's or auditor's control.
C.
the financial statements have not been audited in accordance with GAAS.