U.S.CPA練習題精選：AUD 9

　　Harris, CPA, has been asked to audit and report on the balance sheet of Fox Co., but not on the statements of income, retained earnings, or cash flows. This audit will not be performed in conjunction with an audit of the complete set of financial statements. Under these circumstances, Harris may:
 
　　a. Not accept the engagement because it would constitute a violation of the profession's ethical standards.
　　b. Accept the engagement because such engagements merely involve special considerations in the application of U.S. GAAS.
　　c. Not accept the engagement because it would be tantamount to rendering a piecemeal opinion.
　　d. Accept the engagement but should disclaim an opinion because the complete set of financial statements was not audited.

　　答案：B

　　Explanation
　　Choice "b" is correct. An audit of a single financial statement is permitted under U.S. GAAS. An audit of a single financial statement can be performed as a separate audit or in conjunction with an audit of the complete set of financial statements.
　　Choice "a" is incorrect. Compliance with this request would not violate any ethical standards of the profession.
　　Choice "c" is incorrect. A "piecemeal" opinion, which is prohibited, is one in which different opinions are issued on enough different elements in the same financial statement as to constitute a "major portion" of the financial statements.
　　Choice "d" is incorrect. An audit of a single financial statement can be performed as a separate audit or in conjunction with an audit of the complete set of financial statements.