2020年ACCA F1考试选择题：有关外部审计师的相关考题1
来源：长理培训发布时间：2020-03-11 21:53:02
【Questions】
34 In relation to fraud prevention, which of the following statements is correct in respect of the role of the external auditor?
A.The external auditor has primary responsibility for preventing and detecting fraud and is accountable to the shareholders
for this
B.The external auditor's procedures should provide reasonable assurance that misstatements arising from fraud will be
detected
C.The external auditor must ensure that all internal systems are capable of detecting every type of fraud
D.The work of the external auditor has nothing to do with fraud prevention, so the external auditor has no responsibility in
this respect
36 Which of the following is a characteristic of an informal group?
A.Common purpose
B.Affinity or common interests
C.Complementary skills
D.Focused on organisational objectives
37 David is an accountant. He has not yet read details received yesterday of recent changes to tax legislation, and is about
to visit a client to give some tax advice.
Which fundamental principle appears to be compromised in this situation?
A.Objectivity
B.Professional competence
C.Integrity
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