accaF8审计2010年12月份答案.pdfVIP

Answers Fundamentals Level – Skills Module, Paper F8 (INT) Audit and Assurance (International) December 2010 Answers 1 (a) Examples of matters the external auditor should consider in determining whether a deficiency in internal controls is significant include: – The likelihood of the deficiencies leading to material misstatements in the financial statements in the future. – The susceptibility to loss or fraud of the related asset or liability.