2021国际会计师试题分析(12.06)答案和解析

[单选题]Which of the following statements relating to internal and external auditors is correct?

正确答案：B

Internal auditors’ scope of work should be determined by those charged with governance

解析：

A is incorrect as internal auditors are not required to be members of any professional body. C is incorrect as external auditors report to shareholders rather than those charged with governance. D is incorrect as internal auditors can be independent of the company, if, for example, the internal audit function has been outsourced.

[单选题]A company predicted that the learning rate for production of a new product would be 80%. The actual learning rate was 75%. The following possible reasons were stated for this:

正确答案：G

(i) only

解析：

The learning rate was actually better than expected and only (i) could cause it to improve.

查看原题点击获取本科目所有试题

考试指南

模拟考场考试大纲人机对话考试科目考试时间历年真题名师点题考试押题成绩查询报考指南报考条件在线题库

ACCA/CAT题库下载排行

考试宝典

ACCA/CAT题库最新资料

推荐下载科目：银行业从业人员初级会计注册会计师国际内审师注册税务师(CTA) ACCA/CAT 初级经济师理财规划师统计从业特许金融分析师