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國立政治大學 2025 · 考試 · 第 20 題

A CPA issued a standard unqualified audit report on the financial statements of a client that the CPA knew was in the process of obtaining a loan. In a suit by the bank issuing the loan, the CPA's best defense would be that the:

(A)
Audit complied with generally accepted auditing standards.
(B)
Client was aware of the misstatements.
(C)
Bank was not the CPA's client.
(D)
Bank's identity was known to the CPA prior to completion of the audit.
(E)
All of the above.

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