Please use the space provided on the inside of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Which of the following is a DISADVANTAGE of recording accounting and control systems using internal control questionnaires? A They may contain a large number of irrelevant controls B It can be difficult to identify missing controls C They are time consuming to complete  Answer： A Internal control questionnaires can sometimes contain a large number of irrelevant controls; hence this is a disadvantage. B relates to disadvantages of using narrative notes and C is incorrect as questionnaires are quick to prepare. ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA F1科目考试重点，必看！ ACCA这张证书价值究竟有多大？写给对ACCA仍不了解的童鞋们  

Please use the space provided on the inside of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Which of the following is NOT an audit software technique? A Using computer programs to extract a sample for a receivables circularisation B Running a computer program to test the addition of the cash book C Using a computer to perform an analytical review comparison of administration expenses against the prior year D Entering a sample of dummy sales orders through the computer system which takes customers over their credit limit to ensure the system rejects the orders Answer： D Entering dummy data into the company’s own computer system is a test data technique as it involves the use of the company’s system rather than the auditor’s own computer programs. ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA会员权利 & 义务知多少 2019年6月ACCA考试结束，成绩要如何查询呢？

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. Each question is worth 2 marks. The following two issues relate to Spiko Co’s mining activities: Issue 1: Spiko Co began operating a new mine in January 20X3 under a five-year government licence which required Spiko Co to landscape the area after mining ceased at an estimated cost of $100,000. Issue 2: During 20X4, Spiko Co’s mining activities caused environmental pollution on an adjoining piece of government land. There is no legislation which requires Spiko Co to rectify this damage, however, Spiko Co does have a published environmental policy which includes assurances that it will do so. The estimated cost of the rectification is $1,000,000.  In accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets, which of the following statements is correct in respect of Spiko Co’s financial statements for the year ended 31 December 20X4? A A provision is required for the cost of both issues 1 and 2 B Both issues 1 and 2 require disclosure only C A provision is required for the cost of issue 1 but issue 2 requires disclosure only D Issue 1 requires disclosure only and issue 2 should be ignored Answer： A ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA这张证书价值究竟有多大？写给对ACCA仍不了解的童鞋们 ACCA会员权利 & 义务知多少  

Please use the space provided on the inside of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Which of the following procedures are TESTS OF CONTROL an auditor should perform in testing the inventory cycle of their client whilst attending the inventory count? (1) Observe whether the client’s staff are following the inventory count instructions (2) Review inventory present in the warehouse for evidence of damage or obsolescence (3) Obtain a sample of the last goods received notes and goods despatched notes and follow through to ensure inclusion in the correct accounting period (4) Inspect and review management’s inventory count instructions A 2 and 3 B 1 and 4 C 1 and 2 D 3 and 4 Answer： B Procedures 2 and 3 are substantive procedures rather than tests of control. ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA会员分享 | 会计人成长重在“宽度”与“高度” 2019年6月ACCA考试结束，成绩要如何查询呢？

如果你还停留在翻弄厚厚一本牛津高阶词典来查找单词词汇的话，那么我要说你太out了。现代社会是什么社会啊?是互联网信息社会，一个信息技术日新月异的信息大爆炸社会，上网成为人们生活的主要方式。像以前翻译字词时所用的厚厚字典早已经过时，现在正当流行的就是在线翻译。英语在线翻译的应用市场很大。因为世界上使用英语的人数最多，同时英语是国际经济贸易往来的必要语言。通过英语在线翻译，我们没有必要浪费大量时间来学习枯燥范焖的英语了。甚至都不用入门了。只要我们掌握了英语在线翻译器的死后能够方法。轻松搞定英语翻译。 在线翻译，又称自动化翻译，是用计算机实现一种自然语言到另一种自然语言的在线翻译转换。一般指自然语言之间句子和全文的在线翻译。 迄今存在和正在研制的在线翻译系统按加工深度可分为3种类型：第1类是以词汇为主的在线翻译系统;第2类是以句法为主的在线翻译系统;第3类是以语义为主的在线翻译系统。目前世界上绝大多数的在线翻译系统都是第2类在线翻译系统，研究的重点主要放在句法方面。由于语义研究还不成熟，建立第3类在线翻译系统还有相当大的困难。 本站在线翻译均采用机器在线翻译，翻译结果仅供参考，本站不对翻译结果的正确性承担任何责任。 使用说明: 请输入你想要的转换的中文,然后点击“转换”按钮,就可以很方便地将中文转为英语。 请按Ctrl+D键 收藏本站 如果您喜欢本站,请将本网站推荐给您身边有需要的朋友。

Please use the space provided on the inside of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Which TWO of the following substantive procedures provide evidence over the EXISTENCE of trade receivables?  (1) Agreeing a sample of goods despatched notes to sales invoices and to the sales ledger (2) Undertaking a receivables circularisation (3) Review of post year-end cash receipts, if these relate to year-end receivables follow through to the sales ledger (4) Recalculating the allowance for uncollectible accounts A 1 and 3 B 2 and 4 C 2 and 3 D 1 and 4 Answer： C Substantive procedure 1 provides evidence over the assertion of completeness as the direction of the test is from source documents to accounting records. Substantive procedure 4 provides evidence over valuation and allocation rather than existence. ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA这张证书价值究竟有多大？写给对ACCA仍不了解的童鞋们 ACCA会员权利 & 义务知多少  

Please use the space provided on the inside of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Which of the following is NOT a responsibility of the auditor? A To provide an opinion on the truth and fairness of the financial statements B To conduct an audit in accordance with International Standards on Auditing C To express an opinion on the company’s going concern status   Answer： C  Auditors do not have a responsibility to formally report on the going concern status. ISA 570 Going Concern requires auditors to obtain sufficient appropriate audit evidence about the appropriateness of management’s use of the going concern assumption in the preparation of the financial statements and to conclude whether there is a material uncertainty about the entity’s ability to continue as a going concern.  ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA F1科目考试重点，必看！ ACCA这张证书价值究竟有多大？写给对ACCA仍不了解的童鞋们  

Please use the space provided on the inside of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. ISA 580 Written Representations require auditors to obtain written representations to support other evidence. For which of the following matters would a written representation NOT be suitable as audit evidence?  A That all deficiencies in internal control known to management have been communicated to the auditor B That subsequent events requiring adjustment or disclosure in the financial statements have been dealt with appropriately C That the payroll charge for three months of the year when the accounting records were unavailable is correctly stated  D That management has fulfilled their responsibility for the preparation and presentation of the financial statements Answer： C When the accounting records are unavailable, it is not acceptable to obtain a written representation as this represents an inability to obtain sufficient and appropriate audit evidence and if material would result in a modified audit report.  ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA学历项目：英国伦敦大学专业会计硕士（UOL）学位申请 ACCA会员分享 | 会计人成长重在“宽度”与“高度”