【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.

 Which of the following statements, relating to the auditor’s responsibilities regarding subsequent events, if any,is/are correct?
(1) Auditors do not have a responsibility to perform procedures to identify subsequent events after the date of theauditor’s report
(2) Where a material adjusting subsequent event is identified after the financial statements are issued, but prior to approval by the shareholders, the auditor should include a qualified opinion in their audit report if management refuses to adjust the financial statements for the event
A 1 only
B 2 only9
C Both 1 and 2
D Neither 1 nor 2

Answer：

A 

Statement 2 is not correct as if an event occurs after the financial statements are issued, the auditor has already signed the audit report and so is not able to now include a qualified opinion.

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）