2020年F1考试主观题：有关公司外部审计师的相关考题
来源：长理培训发布时间：2020-03-06 18:48:12
【Questions】
49 Most large companies must engage the services of an external auditor.
Complete the following by filling the gaps.
The external auditor of a companyis appointed by the (1) each year.The
contract between the company and the external auditoris a (2) .
The primary duty of the external auditor is to submit a report tothe (3) , the
primary purpose of whichis to (4) that the financial statementsof the
company (5) .
Auditors carry out various typesof test. (6) testsare used to ascertain
whether numerical data is correct ornot, and (7) tests are carried out to
determine whether controls are workingcorrectly.
Indischarging their duties,auditors must not allow bias,conflict of interest or undue
influence to affect their work. This requirement is referredto as (8) .
(1)
A. shareholders
B. chief executiveofficer
C. board ofdirectors
(2)
A. fixed termcontract
B. contract ofemployment
(3)
A. general meeting ofshareholders
B. board ofdirectors
(4)
A. express anopinion
B. provide absoluteassurance
C. guarantee
(5)
A. are a true and fairview
B. are accuratein all respects
(6)
A. Substantive
B. Data
C. System
(7)
A. compliance
B. application
(8)
A. objectivity
B. transparency
C. integrity
【Answers】
49 1. The external auditor isappointed by the shareholders,to provide assurance on the
stewardshipof directors.He/she mustbe independentof the directors.
2. The external auditor is appointed from one annual general meeting to the next, so
his/her contract term is fixed. The need for independence rules out a contract of
employment.
3. The shareholders appointthe external auditor to report back to them in general
meeting.
4. The primary purpose of the external auditor’s report is to express his/her
professional opinion based on evidence collected. He/shecannot provide absolute
assurance orguarantees.
5. The main element of the external auditor’s opinion is whether or not the financial
statements show a fair presentationof financial position and performance. The
external auditor cannot state that the financial statementsare accurate in allrespects.
6. Substantive tests aim to detect material misstatement or fraud in the financial
statements.They areconcerned with the correctness of transactions andaccount
balances.
7. Compliance tests check that the organisation’ssystem of internal controls is
operating effectively and asprescribed.
8. Objectivity is one of the fundamental principles of the ACCA’sCode of Ethics and
Conduct. It means not allowing bias, conflict of interest or undue influence of others to
override professional or businessjudgements.
湘公网安备:43011102000856号 
点击加载更多评论>>