快速查题-ACCA英国注册会计师试题

Chapter1-4

Chapter5-8

Chapter9-11

Chapter12-14

Chapter15-17

Chapter18-19

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Which of the following statements about external auditors is not correct?

External auditors are appointed by the shareholders of a company

The primary responsibility of external auditors is to investigate financial irregularities and report

them to shareholders

External auditors may rely on the work of internal auditors, if they first assess its worth

External auditors are concerned with the financial records and statements of the organisation

In the context of audit, what are 'substantive tests' designed to accomplish?

To establish whether internal controls are being applied as prescribed

To identify errors and omissions in financial records

To establish the causes of errors or omissions in financial records

To establish an audit trail

Backing up computer files and storing copies of software in separate locations to the main system are examples of which type of controls?

Prevent

Detect

Correct

In the context of data security controls, are records showing who has accessed a computer system and what operations he or she has performed.Which word or phrase correctly completes this definition?

Passwords

Audit trails

Archives

Which type of audit is concerned with the monitoring of management's performance, concentrating on the outputs of the

system and the efficiency of the organisation?

Systems audit

Operational audit

Probity audit

Social audit

Which of the following circumstances would cast doubt on the external auditor's ability to rely on the work of internal auditors?

There is evidence that management and directors consistently act on internal audit

recommendations

The internal audit function has a direct line of communication to the audit committee

No audit manuals or working papers are available for inspection

Internal auditors are recruited on technical qualifications and demonstrated proficiency

What is the term given to a method of fraud in the accounts receivable area, by which cash or cheque receipts are stolen, and the theft concealed by setting subsequent receipts against the outstanding debt?

Collusion

Misrepresentation

Teeming and lading

Which of the following activities create vulnerability to fraud?

(i) Calculating payslips

(ii) Preparing delivery notes

(iii) Paying supplier invoices

(iv) Meeting budgets and performance targets

(iii) only

(i) and (iii)only

(i) and (ii) only(i)

(i), (ii), (iii) and (iv)

X plc has a bad debt policy whereby aged receivables who are obviously not going to pay, are written off. The financial

accountant does not enforce this policy This might be fraudulent insofar as it creates which of the following effects?

It removes funds from the business

It results in the understatement of profits and net assets

It results in the overstatement of profits and net assets

It results in the intentional overstatement of profits and net assets

Dishonesty is a ____to act in ways which contravene accepted ethical, social, organisational or legal norms for fair and honest dealing.Which word correctly completes this statement?

Motivation

Pre-disposition

Opportunity