ACCA审计与保障技能模块模拟考试题解.pdfVIP

FundamentalLevel–SkillModule

AuditandAssurance8

MockExam-May2015F

PreparedbyKaijinXu

r

e

Timeallowedp

Readingandnning:15minutes

Writing:3hoursa

Thispaperisdividedintotwosections:

SectionA–ALL12questionsarecompulsoryandMUSTP

beattempted

SectionB–ALLSIXquestionsarecompulsoryandMUST

beattempted

DoNOTopenthispaperuntilinstructedbythe

supervisor.

Duringreadingandnningtimeonlythequestionpaper

maybeannotated.YoumustNOTwriteinyouranswer

bookletuntilinstructedbythesupervisor.

ACCA

TheAssociationofCharteredCertifiedAccountants

A部分–所有12个问题都是必答题，必须全部作答

1下列哪项陈述是正确的？

在年度股东大会上必须获得股东的，才能让审计师查阅公司的账簿和记录。

B审计师有权随时查阅公司的账簿和记录。

C审计师在获得董事的情况下可以查阅公司的账簿和记录。（1分）

2下列哪项不