【多选题】During the course of the audit the auditor may identify deficiencies in internal control which must be reported to management. Which of the following statements is correct regarding the report to mana...
A.
The report must include a description of the deficiencies and an explanation of their potential effects.
B.
The report includes an explanation of the purpose of the audit.
C.
The report states that the results of the audit work have enabled the auditor to express an opinion on the operating effectiveness of internal control.
【单选题】As a result of management's refusal to permit the auditor to physically examine inventory, the auditor must depart from the unqualified audit report because:
A.
the scope of the audit has been restricted.
B.
the financial statements have not been audited in accordance with GAAS.
C.
the scope of the audit has been restricted by circumstances beyond either the client's or auditor's control.
D.
the financial statements have not been prepared in accordance with GAAP.
【单选题】As a result of management's refusal to permit the auditor to physically examine inventory, the auditor must depart from the unqualified 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.