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【F1题库】ACCA F1第十一章模拟练习题(7)
2020-01-14 11:09:19 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!

11.13 Which type of audit is concerned with the monitoring of management's performance, concentrating on the outputs of the system and the efficiency of the organisation?

A Systems audit

B Operational audit

C Probity audit

D Social audit

答案:B

11.14 Which of the following circumstances would cast doubt on the external auditor's ability to rely on the work of internal auditors?

A There is evidence that management and directors consistently act on internal audit recommendations

B The internal audit function has a direct line of communication to the audit committee

C No audit manuals or working papers are available for inspection

D Internal auditors are recruited on technical qualifications and demonstrated proficiency

答案:C

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