2025年ACCAF8重点测试题.docxVIP

2025年ACCAF8重点测试题

考试时间：______分钟总分：______分姓名：______

试卷内容

Instructions:Pleaseanswerallthequestionsinthespacesprovided.

Question1:

Considerthefollowingscenariosrelatedtoanauditofacompanyoperatingintheretailsector:

a)Duringtheplanningphase,theauditornotesthatthecompanysinternalcontrolenvironmentisweak,withfrequentchangesinmanagementandalackofsegregationofduties.Thekeymanagementpersonnelalsohavesignificantpersonalfinancialinterestsinthird-partysuppliers.

b)Theauditoridentifiesamaterialriskofinventoryobsolescenceduetothecompanysrelianceonfast-movingfashionitems.Physicalinventorycountsareplanned,buttheauditorisconcernedaboutthepotentialformanagementtomanipulatethecounts.

c)Theauditorusesasubstantiveanalyticalproceduretocomparecurrent-yearsalesfigurestoindustrybenchmarksandprioryears.Theresultshowsasignificantincreaseinsales,whichseemsunusualgiventhestablemarketandnomajorpromotionalcampaigns.

d)Thecompanysfinancialstatementsincludeasignificantliabilityforproductwarranties.Theauditorreviewspastwarrantyclaimsandconcludesthattheallowanceforwarrantiesislikelyunderstated.

Required:

Foreachscenario(a)to(d),brieflydescribethesignificantauditrisk(s)identifiedandsuggestonekeyauditproceduretheauditorshouldconsiderimplementingtoaddressthatrisk.

Question2:

Aclientsaccountingsystemgeneratesvastamountsoftransactiondata.Theauditorplanstousedataanalyticstechniquesfortheupcomingaudit.TheclientsITdepartmentprovidestheauditorwithaccesstothetransactiondatafortheyear.

Required:

a)Describetwodifferentdataanalyticstechniquestheauditorcouldusetoassistwiththeaudit.Foreachtechnique,brieflyexplainhowitcouldhelptheauditoraddressaspecificauditobjectiveorrisk.

b)Identifytwopotentialchallengestheauditormightfacewhenusingdataa