acca p7题库哪里有-高顿教育ACCA培训机构官方网站

acca p7题库哪里有

2017年04月26日
10:00
作者：高顿财经
来源：高顿财经
阅读：（90）

2024ACCA备考资料

财务英语入门
历年考题答案
2024考纲白皮书
2024考前冲刺资料
高顿内部名师讲义
高顿内部在线题库

免费领取

摘要：从acca P7科目开始，acca官方开始提供历年真题供学生下载学习了，高顿教育为acca考生整理总结了P7的题目，考生们可以通过手机软件应用商店搜索acca题库下...

　　从acca P7科目开始，acca官方开始提供历年真题供学生下载学习了，高顿教育为acca考生整理总结了P7的题目，考生们可以通过手机软件应用商店搜索acca题库下载刷题，也可以下载acca历年真题。

　　acca历年真题下载地址：http://d.gaodun.cn/f/jy43qR

ACCA P7例题：

　　1、In a review of a business plan,the auditor will only normally be able to give a limited level of assurance.

　　What will their report state?

　　A.Nothing has come to their attention that indicates that the business plan is not accurate.

　　B.The business plan shows a true and fair view.

　　C.The business plan is accurate.

　　D.Nothing has come to their attention that indicates that the assumptions upon which the business plan is based are not reasonable.

　　Answer:D

　　Negative assurance is given on review assignments,the auditor is saying';I believe this is reasonable because I have no reason to believe otherwise';.

　　2、If a parent company auditor is not the auditor of all the material companies within the group,but is satisfied with the work of the component auditors,should he refer to the other auditors in his audit report on the group accounts?

　　A.Yes,as an inability to obtain sufficient appropriate audit evidence.

　　B.No.

　　C.Yes,in an explanatory note below the opinion paragraph.

　　D.Yes,as an emphasis of matter.

　　Answer:B

　　Per ISA 600 Special considerations-audits of group financial statements(including the work of component auditors)the group auditor is responsible for his opinion and cannot refer to other auditors in his group audit report(unless required to do so by law or regulation).

　　3、You are the auditor of Nenox,a large public limited pharmaceuticals manufacturer.The audit is complex and high profile and it is particularly important that non-sampling risk is minimised.

　　Which of the following would have no effect on non-sampling risk?

　　A.Review the audit working papers more frequently.

　　B.Produce a detailed planning memorandum.

　　C.Use more experienced staff.

　　D.Increase the number of items selected for detailed testing.

　　Answer:D

　　Increasing the number of items selected for detailed testing will impact on sampling risk but will have no effect on non-sampling risk.

　　The other three choices will have the effect of reducing non-sampling risk.

推荐：考生都在用的ACCA资料>>【领取2023ACCA完整资料】 (资料包含ACCA必考点总结,提升备考效率,加分必备)

1、凡本网站注明“来源高顿ACCA”或“来源高顿、ACCA学习帮”，的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。

2、经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿ACCA”或“来源高顿、ACCA学习帮”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。

3、本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。

4、如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱fawu@gaodun.com，电话：021-31587497)，本网站核实确认后会尽快予以处理。

急速通关计划 ACCA全球私播课周末面授班其他课程

急速通关计划-全科免费试听课程咨询

私播课免费试听课程咨询
ACCA私播课2.0 免费试听课程咨询

周末面授班免费试听课程咨询

周末精品面授班免费试听课程咨询

寒假冲刺班免费试听课程咨询
暑假冲刺班免费试听课程咨询

其他课程免费试听课程咨询