ACCA

 

中公财经 > ACCA > 考试题库 > F8

F8题库_2019年ACCA考试F8第五章模拟练习题(1)
2019-09-04 22:57:41 来源: 中公财经 浏览量:

小伙伴们,ACCA考试题库来啦!很多想要报考ACCA考试的考生,不知道该如何准备全英文考试,中公财经小编为大家收集的ACCA F8科目第五章练习题及模拟题,帮助大家更好学习acca,早日拿下ACCA证书。

acca考试题

THE FOLLOWING SCENARIO RELATES TO QUESTIONS 1-5

You are an audit manager of Ali & Co and have just been assigned the audit of Stark Co (Stark). Stark, a listed company, provides investment advice to individuals, and is regulated by the relevant financial conduct authority.

Mr Day, a partner in Ali & Co, has been the audit engagement partner for Stark for the previous nine years and has excellent knowledge of the client. Mr Day has informed you that he would like his daughter Zoe to be part of the audit team this year; Zoe is currently studying for her first set of fundamentals papers for her ACCA qualification.

In an initial meeting with the finance director of Stark, you learn that the audit team will not be entertained on Stark’s yacht this year, instead, he has arranged a balloon flight costing less than one-tenth of the expense of using the yacht and hopes this will be acceptable.

Ali & Co has always carried out tax advisory work for Stark. The tax advisory services do not have an impact on the figures reported in the financial statements. The finance director has stated that he feels strongly that the firm that offers taxation services this year should charge a fee which is based on a percentage of tax saved. He also trusts that your firm will accept a fixed fee for representing Stark in a dispute regarding the amount of sales tax payable to the taxation authorities.

1.From a review of the information above, your audit assistant has highlighted some of the potential risks to independence in respect of the audit of Stark.

(1) Mr Day would like his daughter Zoe to be part of the audit team

(2) Audit team to be offered a balloon flight

(3) Tax fee to be based on a percentage of tax saved

(4) Firm to represent Stark in a dispute with the tax authorities

Which of the following options best identifies the valid threats to independence and allocates the threat to the most appropriate category?

联系我们
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。
ACCA考试交流群
扫描二维码 进群私聊老师领取2020年ACCA 5G超值视频课资料《如何进入四大拿高薪》《2020ACCA考情分析》等

2020年ACCA
备考资料包快捷领取通道

 
关闭弹框
提交成功!
近期我们会联系您,请注意接听
qq扫码
加2020年ACCA学习交流群
二维码
进群即可领备考资料包并通知考试时间
(责任编辑: ztt89173)