2020年F1考试选择题：有关外部审计师责任的相关考题
来源：长理培训发布时间：2020-03-06 18:36:55
【Questions】
31 A company's published accounts will include an auditor's report.
To whom is the audit report addressed?
A. To the management
B. To the shareholders (1 mark)
32 A rapid expansion in the use of broadband technology by consumers has the most impact on which of the following
business processes?
A. Terms negotiated with suppliers
B. Use of advanced manufacturing techniques
C. Quality management and control
D. Order processing and distribution (2 marks)
33 To whom do the external auditors of a company owe a duty of reasonable care and skill?
A. The shareholders as a collective body
B. The directors
C. Existing and potential investors
D. The company and individual shareholders (2 marks)
【Answers】
31 To the shareholders The external auditors report to the shareholders on the stewardship of the directors.
32 Order processing and distribution The increased use of broadband will mean that more customers will be using the
internet to place orders. So the business process most affected will be order processing and distribution.
33 The shareholders as a collective body The external auditors report to the members of the company and so owe a duty of
reasonable care and skill to the shareholders as a collective body.
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