試題詳解

16. In the course of the audit of financial statements for the purpose of expressing an opinion thereon, the auditors will normally prepare a schedule of unadjusted differences for which the auditors did not propose adjustments when they were identified. What is the primary purpose served by this schedule?
(A) To point out to the responsible client officials the errors made by various company personnel.
(B) To summarize the adjustments that must be made before the company can prepare and submit its federal tax return.
(C) To summarize the misstatements made by the company so that corrections can be made after the audited financial statements are released.
(D) To identify the potential financial statement effects of misstatement or disputed items that were considered immaterial when discovered.