【每日一练】ACCA F1（June 2014）

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question.

What is the primary responsibility of the external auditor?
A To verify all the financial transactions and supporting documentation of the client
B To ensure that the client’s financial statements are reasonably accurate and free from bias 
C To report all financial irregularities to the shareholders of the client
D To ensure that all the client’s financial statements are prepared and submitted to the relevant authorities on time

Answer：

B

The external auditor has to ensure that the financial statements of the organisation truly reflect the activities of the business in the relevant accounting period. This assessment should be independent and therefore free from subjectivity on the part of the management of the client organisation.

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