ACCA F9模拟测试题:Planning and risk assessment

来源:中国ACCA考试网发布时间:2020-03-02 15:10发布者:qhw

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Question
:It is common for auditors to prepare, at the commencement of an audit, a document whose primary purposes are to provide a record of:
 
(1) Major areas, particular difficulties and points of concern which are peculiar to the audit client and to which the auditors attach special significance.
 
(2) The auditors' proposed approach to these matters.
 
This document is commonly known as:
 
A. A management letter.
 
B. An audit completion checklist.
 
C. An engagement letter.
 
D. An audit planning memorandum.
 
The correct answer is: An audit planning memorandum.
 
The engagement letter is the contract between the auditor and the client where responsibilities are set down and the scope of the audit is agreed.
 
The audit completion checklist is normally used at the end of the audit and serves as a control document for the closing stages.
 
The management letter is a report at the end of the audit where the auditor feeds back on deficiencies identified during the audit.
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