審計問題 - 會計

1.When an auditor encounters a situation involving more than one of the
conditions requiring a departure from a standard unqualified report, the
auditor should modify his or her opinion for each condition unless one has
the effect of neutralizing the others. In which of the following situations
would the auditor not include more than one modification in the report?

a. There is a material scope limitation, and the auditor is not independent.

b. There is a material GAAP violation, and the auditor is not independent.

c. There is a material scope limitation, and there is substantial doubt about
the company's ability to continue as a going concern.

d. There is a substantial doubt about the company's ability to continue as a
going concern, and information about the causes of the uncertainties is not
adequately disclosed in a footnote.


請問為甚麼答案是a呢?

查核範圍受限--保留意見
但查核人員不具獨立性--違反GAAS

那為甚麼沒包括A呢??


2.在一份提到會計原則使用與一般公認會計原則不一致的查核報告，包含有下列的用語「依
我們的意見，就前面的說明，上開財務報表允當表達......」這份報告被認為是:
A.否定意見
B.「除了...」保留意見
C.附有說明段之無保留意見
D.不適當的報告例子

答案為甚麼是D呢??


謝謝!!


--