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1、Chapter19AdditionalAssuranceServices:HistoricalFinancialInformation?True/FalseQuestions?1.Anauditopiniononcashbasisfinancialstatementsisanexampleofanopiniononfinancialstatementsthatfollowaspecialpurposefinancialreportingframework.??True????False?2.ThebalancesheetforanindividualmaybetitledaStatem
2、entofFinancialCondition.??True????False?3.Theauditorsshouldtakeexceptiontoassetspresentedattheirestimatedcurrentvaluesinpersonalfinancialstatements.??True????False?4.Personalfinancialstatementsmaybecompiledorreviewed,buttheyshouldnotbeaudited.??True????False?19-71Copyright?2016McGraw-HillEducati
3、on.Allrightsreserved.NoreproductionordistributionwithoutthepriorwrittenconsentofMcGraw-HillEducation.5.Acompilationoffinancialstatementprovideslimitedassuranceregardingthefinancialstatements.??True????False?6.Accountantpreparedorcompiledfinancialstatementsmayomitnotedisclosures.??True????False?7
4、.Accountantsmustissueacompilationreportattheconclusionofacompilationunlesstheyhavewithdrawnfromtheengagement.??True????False?8.Theauditorsshouldnotacceptanengagementtoissueacompilationreportonfinancialinformationpresentedinaprescribedform.??True????False?9.Letterstounderwritersshouldnotcontainne
5、gativeassurances.??True????False?10.WhenaU.S.-basedorganizationpreparesfinancialstatementswhichareforuseinanothercountry,aU.S.report,modifiedtoreflecttheaccountingprinciplesoftheothercountry,maybeissued.??True????False??19-71Copyright?2016McGraw-HillEducation.Allrightsreserved.Noreproductionordi
6、stributionwithoutthepriorwrittenconsentofMcGraw-HillEducation.MultipleChoiceQuestions?11.Whichofthefollowingiscorrectrelatingtocompiledfinancialstatements???A.?Acompilationreportmustbeissued.B.?Omissionofnotedisclosuresisunacceptable.C.?Awrittenagreementwiththeclient(ordinarily,anengagementlette
7、r)isnotrequired.D.?Eachpageofthefinancialstatementsshouldhavearestrictionsuchas"RestrictedforManagement'sUseOnly".?19-71Copyright?2016McGraw-HillEducation.Allrightsreserved.Noreproductionordistributionwithoutthepriorwrittenc
