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:


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


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



(责任编辑: ljn72372)
关键词阅读 : ACCA考试 ACCA练习题 F1题库