【每日一练】ACCA F8（Dec 2014）

Please use the space provided on the inside of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question.

Which of the following is NOT a responsibility of the auditor?
A To provide an opinion on the truth and fairness of the financial statements
B To conduct an audit in accordance with International Standards on Auditing
C To express an opinion on the company’s going concern status
 

Answer：

C 

Auditors do not have a responsibility to formally report on the going concern status. ISA 570 Going Concern requires auditors to obtain sufficient appropriate audit evidence about the appropriateness of management’s use of the going concern assumption in the preparation of the financial statements and to conclude whether there is a material uncertainty about the entity’s ability to continue as a going concern. 

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