每日一練 歷年真題丨ACCA F1 考試模擬題:2019年6月22日(第52題)

來源:中國ACCA考試網發布時間:2019-06-28 11:39發布者:chinaacca_gh

  今天給大家帶來的ACCA F1,是來自ACCA考試模擬題:記得做完在下拉看答案哦~

  52.(a)YRT Co is a firm of external auditors which has Company W,Company X,Company Y and Company Z among its audit clients.

  Company W is currently being sued by one of its suppliers.YRT Co has offered legal services and will defend them in this legal case.

  The audit partner of Company X has been a member of the external audit team for the past 15 years and has good relationships with the senior management of Company X.

  The financial controller of Company Y is the daughter of the audit manager from YRT Co.

  Company Z does not have an experienced financial department and so YRT Co helps to prepare the financial statements of Company Z in advance of the external audit.

  The following are types of conflicts of interest:

  A Familiarity threat

  B Advocacy threat

  C Self-review threat

  D Self-interest threat

  In the case of each of the following clients,which of the above conflicts of interest exists?

  (i)Company W

  (ii)Company X

  (iii)Company Y

  (iv)Company Z(2 marks)

  (b)Which of the following would give rise to a threat of intimidation?

  A Litigation against the external auditor by an audit client

  B Provision of taxation services as well as audit services

  C An audit partner is on the board of a client(1 mark)

  (c)Ethics are a set of _______that guide behaviour.Which of the following correctly fills the blank?

  A Legal guidelines

  B Moral principles

  C Professional regulations

  52.

  (a)(i)B YRT Co is threatening its independence by taking the client's position in the legal case.

  (ii)A Since the audit partner has a long-term relationship with the audit client,there is a familiarity threat.

  (iii)D A self-interest threat exists if there are close personal relationships between the client and the audit team.

  (iv)C Where the external auditor helps to prepare the financial statements there is a clear self-review threat.

  (b)A Litigation gives rise to a threat of intimidation.The others give rise to self-interest threats.

  (c)B Ethics are a moral rather than legal or regulatory issue,although professional ethics are particularly important.
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