2017年ACCA F8考试复习题及答案
上传者:吕红兵|上传时间:2017-06-04|密次下载
2017年ACCA F8考试复习题及答案
正在备战2017年ACCA F8考试的同学们,是不是都想要考试复习题呢?你们终于要如愿以偿了,给大家总结了2017年6月ACCA考试复习题及答案。
1.Auditors are required to comply with the requirements of International Standards on Auditing in the conduct of an audit.
Which of the following statements is true in relation to International Standards on Auditing?
A. They only apply to the audit of companies listed on international stock exchanges.
B. They are issued by the International Accounting Standards Board.
C. They are structured to contain objectives, definitions, requirements, and other explanatory material.
D. They do not apply to the audit of small companies with a revenue of under $7.6m. E. They are issued by the International Auditing and Assurance Standards Board.
2.ISA 260 Communication with those charged with governance sets out guidance for auditors on the communication of audit matters with those charged with governance. Which of the following shall be communicated to those charged with governance?
A. The audit plan
B. Written representations
C. Significant difficulties encountered during the audit
D. Calculation of materiality
3.An incoming auditor wishes to have access to the working papers of the outgoing auditor to satisfy himself as to the accuracy of the opening balances.
In these circumstances what rights does the incoming auditor have?
A. No statutory right of access but the ethical guide requires the outgoing auditor to make working papers available in circumstances where the audit opinion has been qualified.
B. No statutory right of access but the ethical guide requires the outgoing auditor to make the working papers available unless prevented by the process of the law.
C. A statutory right of access to the working papers of the previous auditor.
D. No statutory or ethical right to access but the outgoing auditor would be expected to afford the incoming auditor reasonable cooperation in this matter.
4.Which of the following best describes a 'value for money' audit?
A. The audit of the environmental, economic and sustainability policies and procedures of a company.
B. The audit of the treasury function within government departments.
C. The audit of payroll software in the private sector.
D. An audit of the economy, efficiency and effectiveness of a department, function or other business unit.
5.At the start of the interim audit of Jenna Co, a long-standing client, what should be the proper order of the following procedures in assessing the accounting systems and internal control? - C - Tests of controls
- E - Evaluation of the operation of the system
- U - Updating the systems documentation
- S - Substantive procedures
A. C, S, E, U.
B. U, E, C, S.
C. C, E, S, U.
D. U, C, E, S.
答案及解析
1.【参考答案】CE
International Standards on Auditing apply to all audits where a 'true and fair' opinion is provided, regardless of the size of the audited entity and regardless of whether the company is listed.
The International Accounting Standards Board issues international accounting standards, not auditing standards.
2.【参考答案】BC
ISA 260 lists various issues that need to be communicated to those charged with governance. These include written representations requested and significant difficulties encountered during the audit. Although the auditor will discuss elements of the audit strategy and plan (which includes the application of the concept of materiality) with those charged with governance, care must be taken in order not to compromise the effectiveness of the audit.
3.【参考答案】D
There are generally not statutory requirements that stipulate that the previous auditor should give access to the incoming auditor.
The ethical guidance also does not stipulate that access should be given. In practice it is up to an individual firm as to its policy on giving access to its files.
4.【参考答案】D
An audit of the economy, efficiency and effectiveness of a department, function or other business unit (often in the public sector), is the best description of a value for money audit. Such audits are now commonly conducted in the public sector.
5.【参考答案】B
The correct order would be to start with updating the documentation on the accounting and control systems, having done this then a preliminary assessment would be made of the systems, to determine if the control environment was weak or strong.
If the assessment was that it was strong then the controls would be tested - tests of controls - and then if the controls were operating fine then the substantive procedures could be reduced.
下载文档
热门试卷
- 2016年四川省内江市中考化学试卷
- 广西钦州市高新区2017届高三11月月考政治试卷
- 浙江省湖州市2016-2017学年高一上学期期中考试政治试卷
- 浙江省湖州市2016-2017学年高二上学期期中考试政治试卷
- 辽宁省铁岭市协作体2017届高三上学期第三次联考政治试卷
- 广西钦州市钦州港区2016-2017学年高二11月月考政治试卷
- 广西钦州市钦州港区2017届高三11月月考政治试卷
- 广西钦州市钦州港区2016-2017学年高一11月月考政治试卷
- 广西钦州市高新区2016-2017学年高二11月月考政治试卷
- 广西钦州市高新区2016-2017学年高一11月月考政治试卷
- 山东省滨州市三校2017届第一学期阶段测试初三英语试题
- 四川省成都七中2017届高三一诊模拟考试文科综合试卷
- 2017届普通高等学校招生全国统一考试模拟试题(附答案)
- 重庆市永川中学高2017级上期12月月考语文试题
- 江西宜春三中2017届高三第一学期第二次月考文科综合试题
- 内蒙古赤峰二中2017届高三上学期第三次月考英语试题
- 2017年六年级(上)数学期末考试卷
- 2017人教版小学英语三年级上期末笔试题
- 江苏省常州西藏民族中学2016-2017学年九年级思想品德第一学期第二次阶段测试试卷
- 重庆市九龙坡区七校2016-2017学年上期八年级素质测查(二)语文学科试题卷
- 江苏省无锡市钱桥中学2016年12月八年级语文阶段性测试卷
- 江苏省无锡市钱桥中学2016-2017学年七年级英语12月阶段检测试卷
- 山东省邹城市第八中学2016-2017学年八年级12月物理第4章试题(无答案)
- 【人教版】河北省2015-2016学年度九年级上期末语文试题卷(附答案)
- 四川省简阳市阳安中学2016年12月高二月考英语试卷
- 四川省成都龙泉中学高三上学期2016年12月月考试题文科综合能力测试
- 安徽省滁州中学2016—2017学年度第一学期12月月考高三英语试卷
- 山东省武城县第二中学2016.12高一年级上学期第二次月考历史试题(必修一第四、五单元)
- 福建省四地六校联考2016-2017学年上学期第三次月考高三化学试卷
- 甘肃省武威第二十三中学2016—2017学年度八年级第一学期12月月考生物试卷
网友关注
- 路面检测学习材料Word
- PN结Word
- 微笑,唱生活的歌
- CAD绘制装配图Word
- 顾客服务Word
- 路面检测学习材料Word
- 人力资源招聘体系建设Word
- 第2课_贞观之治(中华书局版)Word
- 培训师的百宝箱课堂游戏实战经典(44页)Word
- 北京版新版一年级上册第三单元第1山村.2人有两件宝教案
- 标准韩国语第一册单词
- 第十章 成本控制Word
- 中药学基础知识Word
- 二年级下册有余数的除法应用题专题训练
- 战略制定的三项任务-37页Word
- 北京版新版一年级上册第四单元10素练字语文活动4教案
- 北京版新版一年级上册第三单元当堂检测当堂检测第1.2课
- CAD绘制装配图Word
- 幼儿园活动统计表
- 小升初语法
- 培训师的百宝箱课堂游戏实战经典(44页)Word
- 如果我是男孩
- 世宗大学简介
- 战略制定的三项任务-37页Word
- 第3课盛唐气象课件19中华书局版七年级下Word
- 中国人投资韩国房产疑问解答?在韩国投资需要做哪些准备?
- 20141222涿州大石桥综合项目前期策划方案Word
- 政治经济学 第十章 垄断资本及其发展Word
- 语法Word
- 中韩商务用语对照
网友关注视频
- 河南省名校课堂七年级下册英语第一课(2020年2月10日)
- 【部编】人教版语文七年级下册《过松源晨炊漆公店(其五)》优质课教学视频+PPT课件+教案,辽宁省
- 8.对剪花样_第一课时(二等奖)(冀美版二年级上册)_T515402
- 沪教版八年级下次数学练习册21.4(2)无理方程P19
- 化学九年级下册全册同步 人教版 第25集 生活中常见的盐(二)
- 第五单元 民族艺术的瑰宝_15. 多姿多彩的民族服饰_第二课时(市一等奖)(岭南版六年级上册)_T129830
- 北师大版八年级物理下册 第六章 常见的光学仪器(二)探究凸透镜成像的规律
- 精品·同步课程 历史 八年级 上册 第15集 近代科学技术与思想文化
- 二年级下册数学第一课
- 《空中课堂》二年级下册 数学第一单元第1课时
- 【部编】人教版语文七年级下册《泊秦淮》优质课教学视频+PPT课件+教案,辽宁省
- 人教版二年级下册数学
- 【部编】人教版语文七年级下册《泊秦淮》优质课教学视频+PPT课件+教案,湖北省
- 北师大版数学 四年级下册 第三单元 第二节 小数点搬家
- 外研版八年级英语下学期 Module3
- 沪教版牛津小学英语(深圳用)五年级下册 Unit 1
- 冀教版小学英语五年级下册lesson2教学视频(2)
- 《小学数学二年级下册》第二单元测试题讲解
- 外研版英语三起6年级下册(14版)Module3 Unit2
- 沪教版八年级下册数学练习册21.4(1)无理方程P18
- 沪教版牛津小学英语(深圳用) 五年级下册 Unit 7
- 沪教版牛津小学英语(深圳用) 四年级下册 Unit 7
- 【部编】人教版语文七年级下册《过松源晨炊漆公店(其五)》优质课教学视频+PPT课件+教案,江苏省
- 外研版英语七年级下册module1unit3名词性物主代词讲解
- 冀教版小学数学二年级下册1
- 外研版英语七年级下册module3 unit1第二课时
- 沪教版牛津小学英语(深圳用) 六年级下册 Unit 7
- 第8课 对称剪纸_第一课时(二等奖)(沪书画版二年级上册)_T3784187
- 冀教版英语五年级下册第二课课程解读
- 30.3 由不共线三点的坐标确定二次函数_第一课时(市一等奖)(冀教版九年级下册)_T144342
精品推荐
- 2016-2017学年高一语文人教版必修一+模块学业水平检测试题(含答案)
- 广西钦州市高新区2017届高三11月月考政治试卷
- 浙江省湖州市2016-2017学年高一上学期期中考试政治试卷
- 浙江省湖州市2016-2017学年高二上学期期中考试政治试卷
- 辽宁省铁岭市协作体2017届高三上学期第三次联考政治试卷
- 广西钦州市钦州港区2016-2017学年高二11月月考政治试卷
- 广西钦州市钦州港区2017届高三11月月考政治试卷
- 广西钦州市钦州港区2016-2017学年高一11月月考政治试卷
- 广西钦州市高新区2016-2017学年高二11月月考政治试卷
- 广西钦州市高新区2016-2017学年高一11月月考政治试卷
分类导航
- 互联网
- 电脑基础知识
- 计算机软件及应用
- 计算机硬件及网络
- 计算机应用/办公自动化
- .NET
- 数据结构与算法
- Java
- SEO
- C/C++资料
- linux/Unix相关
- 手机开发
- UML理论/建模
- 并行计算/云计算
- 嵌入式开发
- windows相关
- 软件工程
- 管理信息系统
- 开发文档
- 图形图像
- 网络与通信
- 网络信息安全
- 电子支付
- Labview
- matlab
- 网络资源
- Python
- Delphi/Perl
- 评测
- Flash/Flex
- CSS/Script
- 计算机原理
- PHP资料
- 数据挖掘与模式识别
- Web服务
- 数据库
- Visual Basic
- 电子商务
- 服务器
- 搜索引擎优化
- 存储
- 架构
- 行业软件
- 人工智能
- 计算机辅助设计
- 多媒体
- 软件测试
- 计算机硬件与维护
- 网站策划/UE
- 网页设计/UI
- 网吧管理