2025年ACCAF8模拟试卷及答案.docxVIP

2025年ACCAF8模拟试卷及答案

考试时间：______分钟总分：______分姓名：______

SectionA

Instructions:YouarerequiredtoanswerALLthequestionsinthissection.

1.Whichoneofthefollowingstatementsregardingtheobjectiveofanauditoffinancialstatementsiscorrect?

a)Toobtainreasonableassuranceaboutwhetherthefinancialstatementsareprepared,andaregivingatrueandfairview,inaccordancewiththeapplicablefinancialreportingframework.

b)Toensurethatthefinancialstatementsarefreefrommaterialerror.

c)Toexpressanopinionontheefficiencyofthecompanysinternalcontrols.

d)Toconfirmwhetherthemanagementsfinancialprojectionsforthenextyearareachievable.

2.Whichofthefollowingistypicallyconsideredalimitationofinternalauditworkthatauditorsmustconsiderwhendeterminingthenature,timing,andextentoffurtherauditprocedures?

a)Internalauditworkisusuallyperformedbyemployeeswithlimitedindependence.

b)Internalauditworkisoftenconductedonacontinuousbasis,notspecificallyfocusedontheperiodunderaudit.

c)Thescopeofinternalauditworkmaybedefinedbymanagement,potentiallyexcludingcertainareasrelevanttotheaudit.

d)Internalauditorsmayhaveadeeperunderstandingoftheclientsbusinessthanexternalauditors.

3.Anauditorisplanningtheauditofacompanythatusesajust-in-timeinventorysystem.Whichoneofthefollowingisthemostappropriateauditproceduretoobtainauditevidenceaboutwhetherinventoryisincludedintheinventorycount?

a)Inspectingpurchaseordersforgoodsreceivedneartheyear-end.

b)Observingthephysicalinventorycount.

c)Inquiringwiththewarehousemanageraboutinventorylevels.

d)Reviewingthecompanysinventorymanagementpolicies.

4.Whichoneofthefollowingstatementsregardingtheuseofanalyticalproceduresbyauditorsiscorrect?

a)Analyticalprocedurescanonlybeusedduring