辛亥革命的历史意义ACCA考试F8审计与认证业务（International）真题2014年12月
(总分100,考试时间180分钟)
Section A – ALL 12 questions **pulsory and MUST be attemptedPlea u the space provided on the inside of the Candidate Answer Booklet to indicate your chon answer to each multiple choice question.
1. Which TWO of the following should be included in an audit engagement letter?(1) Objective and scope of the audit(2) Results of previous audits(3) Management’s responsibilities(4) Need to maintain professional scepticism
A. 1 and 2 B. 1 and 3
C. 2 and 4 D. 3 and 4
2. Auditors have a professional duty of confidentiality under ACCA’s Code of Ethics and Conduct; voluntary disclosure ofinformation may be necessary in certain situations.For whic
h TWO of the following situations should an auditor make VOLUNTARY disclosure?(1) If an auditor knows or suspects his client is engaged in money laundering(2) Where disclosure is made to non-governmental bodies(3) Where it is in the public interest to disclo(4) If an auditor suspects his client **mitted terrorist offences
A. 1 and 4 B. 1 and 3
C. 2 and 4 D. 2 and 3
菲律宾节日3. ISA 580 Written Reprentations require auditors to obtain written reprentations to support other evidence.For which of the following matters would a written reprentation NOT be suitable as audit evidence?
A. That all deficiencies in internal control known to management have **municated to the auditor
B. That subquent events requiring adjustment or disclosure in the financial statements have been dealt with appropriately
C. That the payroll charge for three months of the year when the accounting records were unavailable is correctly stated
D. That management has fulfilled their responsibility for the preparation and prentation of the financial statements
诗经葛覃
多宝鱼吧4. Which TWO of the following substantive procedures provide evidence over the EXISTENCE of trade receivables? (1) Agreeing a sample of goods despatched notes to sales invoices and to the sales ledger(2) Undertaking a receivables circularisation(3) Review of post year-end cash receipts, if the relate to year-end receivables follow through to the sales ledger(4) Recalculating the allowance for uncollectible accounts
A. 1 and 3 B. 2 and 4
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C. 2 and 3 D. 1 and 4
5. Which of the following is NOT a responsibility of the auditor?
A. To provide an opinion on the truth and fairness of the financial statements
B. To conduct an audit in accordance with International Standards on Auditing
C. To express an opinion on **pany’s going concern status
6. Which of the following procedures are TESTS OF CONTROL an auditor should perform in testing the inventory cycle of their client whilst attending the inventory count?(1) Obrve whether the client’s staff are following the inventory count instructions(2) Review inventory prent in the warehou for evidence of damage or obsolescence(3) Obtain a sample of the last goods received notes and goods despatched notes and follow through to ensure inclusion in the correct accounting period(4) Inspect and review management’s inventory count instructions
A. 2 and 3 B. 1 and 4
C. 1 and 2 D. 3 and 4仓鼠喜欢吃什么食物
7. Which of the following is NOT an advantage of a company outsourcing its internal audit function?
A. There will always be a reduction in costs
B. Provides access to specialist skills
C. Can provide access to an internal audit team immediately
8. Which of the following is NOT an audit software technique?
A. **puter programs to extract a sample for a receivables circularisation
B. Running a computer program to test the addition of the cash book
C. Using a computer to perform an analytical **parison of administration expens against the prior year
D. Entering a sample of dummy sales orders through **puter system which takes customers over their credit limit to ensure the system rejects the orders
9. Which of the following is a DISADVANTAGE of recording accounting and control systems using internal control questionnaires?
A. They may contain a large number of irrelevant controls
于谁B. It can be difficult to identify missing controls
C. They are time consuming to complete
10. Which of the following statements, if any, is/are correct?(1) Internal auditors should report to the finance director as they understand internal controls and are best placed to implement any recommendations in a timely manner(2) Companies are not required to establish and maintain an internal audit function
A. 1 only B. 2 only
C. Both 1 and 2 D. Neither 1 nor 2
11. Is the following statement true or fal?Audit risk is a function of **ponents, inherent risk and control risk.集市
A. True B. Fal
12. Which of the following statements, relating to the auditor’s reporting responsibilities for going concern, if any,is/are correct?(1) Where management is unwilling to make their asssment of **pany’s ability to continue as a going concern, the auditor should include an emphasis of matter paragraph in the audit report(2) Where the u of the going concern assumption is inappropriate, the auditor should include a qualified opinion in the audit report
