ACCA

 

中公财经 > ACCA > 考试题库 > F1

【F1题库】ACCA F1第十一章模拟练习题(5)
2020-01-14 10:56:51 来源: 中公财经 浏览量:

ACCA考试的备考之路上,注定少不了一些艰辛和坚持。为了达到心中的目标,我们只有不断的努力,努力,在努力!万丈高楼平地起,搭建扎实的ACCA学习基础,就需要每天坚持不断的练习。中公财经小编为大家整理了ACCA的考试题目,大家记得要每天去练习一下。熟能生巧,相信天道酬勤,勤奋的你,一定可以早日拿到梦寐以求的ACCA证书!

11.9 Which of the following statements about external auditors is not correct?

A External auditors are appointed by the shareholders of a company

B The primary responsibility of external auditors is to investigate financial irregularities and report them to shareholders

C External auditors may rely on the work of internal auditors, if they first assess its worth

D External auditors are concerned with the financial records and statements of the organisation

答案:B

11.10 In the context of audit, what are 'substantive tests' designed to accomplish?

A To establish whether internal controls are being applied as prescribed

B To identify errors and omissions in financial records

C To establish the causes of errors or omissions in financial records

D To establish an audit trail

答案:B

以上就是关于今天小编为大家整理的2020年ACCA考试模拟练习题。想了解更多关于ACCA考试资讯,请登录中公财经网ACCA栏目。

注:本站稿件未经许可不得转载,转载请保留出处及源文件地址。
(责任编辑: ljn72372)
关键词阅读 : ACCA考试 ACCA练习题 F1题库