每日一练 历年真题丨ACCA F1 考试模拟题:2019年6月18日(第44-45题)

来源:中国ACCA考试网发布时间:2019-06-28 11:34发布者:chinaacca_gh

  今天给大家带来的ACCA F1,是来自ACCA考试模拟题:记得做完在下拉看答案哦~

  【ACCA选择题】

  24.15 Abner is the lead partner on the audit of DEF Inc.The client often gives Abner corporate hospitality at

  major sporting events and small gifts,such as a bottle of spirits,on his birthday.

  Which threat does this represent?

  A Self-interest

  B Self-review

  C Advocacy

  D Intimidation(2 marks)

  24.16 XYZ carries out the audit of Delta Products Inc.Delta Products Inc is in financial trouble and XYZ has

  had to qualify the audit report for the past two years.

  The managing director of Delta blames the qualified audit reports for her firm's continuing problems.

  She is threatening to sue XYZ for poor work if they qualify the audit report for this year.

  What threat does this represent?

  A Familiarity

  B Intimidation

  C Self-interest

  D Self-review(2 marks)

  24.15 A Rationale:A firm or a member of an assurance team should not accept gifts or hospitality unless the value is clearly insignificant.

  In this case,it is likely that the cost of corporate hospitality at major sporting events will be significant.

  24.16 B Rationale:This is a case of intimidation.You may have been tempted to pick self-interest but the threat of legal proceedings makes this intimidation.
 
 

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