还有一个多月进入12月的acca考试了,对于很多考生来说,这个冲刺阶段是至关重要的,当然也少不了做大量的试题,接下来小编就带着考生们一起做几道accaF1选择题,看看大家掌握的怎么样啦~
【Questions】
17 BCD Co is a listed company. Its board of directors is reviewing the composition of the audit committee.
Which of the following statements is consistent with generally accepted best practice in relation to the composition of the
audit committee?
The finance director should be the chairman of the committee
A minimum of one member of the committee should have expertise in financial management
The majority of members of the committee should have professional auditing experience
All members of the committee should have experience of financial management
18 Positive discrimination is the process of taking active steps to encourage people from disadvantaged groups to apply for jobs and training and to compete for vacancies.
Is the above statement true or false?
A.True
B.False
19 An audit firm needs one of its two trainee accountants to attend an inventory count at the weekend but neither of them
wants to do it both claiming they are busy. They are both aware that the other one does not want to attend the count, and
this is creating tension between them. The audit manager, who believes that integration and collaboration are the best
responses to handling conflict, has been asked to resolve the situation.
Which of the following is the manager's approach MOST likely to be?
To explain that the firm has to have a representative at the count so the trainees must be prepared to modify their own
wishes for the benefit of the firm
To ignore the issue believing it to be trivial, in the hope that the trainees will resolve the dispute amongst themselves
To arbitrarily select one of the trainees to attend the inventory count
To suggest that whichever trainee attends this count will be exempt from attending the next two with the other trainee
having to attend them
【Answers】
17 A minimum of one member of the committee should have expertise in financial management
As part of the work of the audit committee is to review internal audit and internal controls it is best practice to have at
least one member of the committee with expertise in financial management.
18 False This is the definition of positive action. Positive discrimination gives preference to a protected person, regardless
of genuine suitability and qualification for the job (practice which is not permitted by legislation).
19 To explain that the firm has to have a representative at the count so the trainees must be prepared to modify their own
wishes for the benefit of the firm When management responses to conflict are based on integration and collaboration
emphasis is placed on the task at hand. Individuals are encouraged to accept the need to modify their views for the sake of
the task. The other management response styles described in the options would be:
Ignoring the issue: denial;
Arbitrarily selecting one of the
accountants: dominance;
Exemption from the next counts:
compromise
不知道这几道accaFI选择题大家做的还顺利吗,不管答案是否正确大家都不要灰心,继续加油~想获取更多相关信息还请进入中公财经网。
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