【每日一练】ACCA F8（June 2015）

Please use the grid provided on page two of the Candidate Answer Booklet to record your answers to each multiple choice question. Do not write out the answers to the MCQs on the lined pages of the answer booklet.

Auditors are required to undertake an overall review of the financial statements as the final step before they form their audit opinion. As part of this process they undertake a number of procedures.
Which of the following procedures would an auditor NOT undertake as part of the overall review of the financial statements?
A Reviewing the financial statements to ensure they are consistent with the auditor’s knowledge of the business and the results of their audit work
B Performing analytical procedures on the financial statements to form an overall conclusion on the financial statements
C Undertaking a review of subsequent events to identify whether any adjustment or disclosure is required in the financial statements
D Reviewing the financial statements to ensure compliance with accounting standards and local legislation disclosure

Answer：

Procedures A, B and D would be undertaken as part of the overall review of the financial statements. However, procedure C is undertaken when reviewing subsequent events occurring between the date of the financial statements and the date of the auditor’s report.
 

更多精彩：

5大ACCA学习利器！

【考试攻略】最全ACCA笔考攻略（超详细）