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2016年6月份ACCA考试历年真题及答案解析

发表时间:2016-08-31 来源:金程ACCA
【编者按】2016年6月份ACCA考试正在紧张的备考中,金程网校考试栏目,为考生整理分享ACCA历年真题,帮助考生系统掌握考试要点,提升综合应试能力。

2016年ACCA考试正在紧张的进行中,小编为同学们整理分享了一些历年的ACCA考试真题和答案解析,希望能为大家学习提供一定的帮助。

Question
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.
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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.
 
Answer
 
1.D
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.
 
2.D
 
3.ABCD
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.
 
4.BD
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.
 
5.B
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.

在学习中,ACCA历年真题对大家提升考试成绩的帮助是很大的,建议大家如果有时间的话,至少做三套以上的真题模拟,祝愿同学们在考试中取得好成绩。

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