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发表时间:2016-03-31 来源:金程ACCA


1.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.
2.Which of the following best describes the nature of an audit strategy?
A. It is a detailed specification of auditing procedures to be performed.
B. It is the auditor's plan for meeting the ISAs pertaining to study andevaluation of accounting and internal control systems.
C. It represents the auditor's plan for meeting quality control standards.
D. It sets the scope, timing and direction of the audit, and guides the development of the more detailed audit plan.
3.Herinel has included a provision for compensation in its financial statements in respect of a legal claim brought by a former employee.
Which of the following is relevant evidence in respect of the provision?
A. The statutory maximum compensation payment in such cases.
B. Correspondence from the company's lawyers setting out their opinions on the likelihood of the claim's success.
C. Previous payroll details for the former employee. 
D. Written representation from management.
4.Which of the following are not assurance engagements? 
A. Reporting on the effectiveness of internal controls.
B. Tax and management consulting.
C. Audit of financial statements.
D. Compilation of financial information.
5.Ideally, who should the internal audit department report to?
A. The chief accountant.
B. The Audit Committee.
C. The Board of Directors.
D. The external auditor.
解析: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.
解析:The opinion of the lawyers will be persuasive with regard to whether a transfer of economic benefit is likely. As the matter is judgemental, it is appropriate to seek written management representations. Compensation is often calculated as a % or multiple of salary, so previous payroll details are relevant in verifying the amount of the provision, as will be the statutory maximum level of compensation.
解析:An assurance engagement is 'an engagement in which a practitioner expresses a conclusion designed to enhance the degree of confidence of the intended users other than the responsible party about the outcome of the evaluation or measurement of a subject matter against criteria'.
Compilation of financial information and tax and management consulting do not meet the definition of an assurance engagement.
解析:Ideally, the internal audit department should report to the Audit Committee. If there is no Audit Committee they should report to the Board of Directors. They do not report to the external auditor as they are employees of the client and they should not report to the chief accountant as the majority of work they perform will be within his department. Reporting to the chief accountant would impair their independence.


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