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2015年金程网校ACCA(F8)考试模拟题每日练习(4月15日)

发表时间:2015-04-15 来源:
【编者按】2015年4月15日ACCA考试真题模拟练习,由金程网校考试栏目提供,帮助大家更好的复习备考,全面提高自己的综合能力,顺利通过ACCA考试。更多ACCA考试成绩查询,ACCA考试科目等问题请及时关注金程网校动态。

       2015年ACCA考试近在眼前,大家的复习工作进行的怎么样了?亲们如果在备考的过程中遇到任何问题,要及时和老师沟通解决,争取在考试之前把知识点都复习透彻,有备无患的应对ACCA考试。2015年4月15日ACCA考试真题模拟练习,由金程网校考试栏目提供,帮助大家更好的复习备考,全面提高自己的综合能力,顺利通过ACCA考试。更多ACCA考试成绩查询,ACCA考试科目等问题请及时关注金程网校动态。  2015年ACCA考试讲义+大纲+真题免费获取》》
       2015年4月15日ACCA历年真题练习:
ALL FIVE questions are compulsory and MUST be attempted
 
1(a)Auditors have a responsibility under ISA 265 Communicating Deficiencies in Internal Control to those Charged with Governance and Management,to communicate deficiencies in internal controls.In particular SIGNIFICANT deficiencies in internal controls must be communicated in writing to those charged with governance.
 
Required:
 
Explain examples of matters the auditor should consider in determining whether a deficiency in internal controls is significant. (5 marks)
 
Greystone Co is a retailer of ladies clothing and accessories.It operates in many countries around the world and has expanded steadily from its base in Europe.Its main market is aimed at 15 to 35 year olds and its prices are mid to low range.The company‘s year end was 30 September 2010.
 
In the past the company has bulk ordered its clothing and accessories twice a year.However,if their goods failed to meet the key fashion trends then this resulted in significant inventory write downs.As a result of this the company has recently introduced a just in time ordering system.The fashion buyers make an assessment nine months in advance as to what the key trends are likely to be,these goods are sourced from their suppliers but only limited numbers are initially ordered.
 
Greystone Co has an internal audit department but at present their only role is to perform regular inventory counts at the stores.
 
Ordering process
 
Each country has a purchasing manager who decides on the initial inventory levels for each store,this is not done in conjunction with store or sales managers. These quantities are communicated to the central buying department at the head office in Europe.An ordering clerk amalgamates all country orders by specified regions of countries,such as Central Europe and North America,and passes them to the purchasing director to review and authorise.
 
As the goods are sold,it is the store manager’s responsibility to re-order the goods through the purchasing manager;they are prompted weekly to review inventory levels as although the goods are just in time,it can still take up to four weeks for goods to be received in store.
 
It is not possible to order goods from other branches of stores as all ordering must be undertaken through the purchasing manager.If a customer requests an item of clothing,which is unavailable in a particular store,then the customer is provided with other branch telephone numbers or recommended to try the company website.
 
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