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时间:2019-08-06
《2016年3月ACCA F8考试模拟题(二)》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、2016年3月ACCAF8考试模拟题(二)2016年ACCA将推出四个考季,为了方便大家更好地复习2016年3月ACCAF8考试,小编在百度文库定期传一些考试资料,如有其他需要可以访问财萃网。SubstantiveproceduresSubstantiveproceduresincludeanalyticalproceduresandotherprocedures.Analyticalproceduresincludetheanalysisofsignificantratiosandtrendsandsubsequent
2、investigationofanytrendsorrelationshipsthatappeartobeabnormal.TheseprocedurescanbeusedeffectivelyinB-Starasanapproximationofincomethatcanbeobtainedfromsourcesotherthanthecashreceiptrecords.Otherprocedures,ortestsofdetail,arenormallyusedtoverifystatementoffinancia
3、lpositionassertionsandincludeobtainingauditevidencerelevanttospecificassertions.However,theycouldbeusedinB-Startotraceindividualtransactionsthroughthesales/cashsystemstoensureallticketsaleshavebeenrecorded(completenessassertion).(e)LettertoMrsKeeferDerMrsKeefer,I
4、nternalcontrolissueswithinGlobal-bankIhavebeenaskedbythetrusteesoftheShalalaPensionFundtoconveyourexpectationsofyouinrespectofyourrolesandresponsibilitiesininternalcontrols.Weverymuchregretthecircumstancesthathavemadethisremindernecessary.InlinewiththeCOSOrecomme
5、ndations,thetrusteesoftheShalalaPensionFundexpectyoutoadoptfourmajorresponsibilitiesinrespectofoverseeinginternalcontrolsinGlobal-bank.Attheoutset,thetrusteesoftheShalalaPensionFundwouldliketoexpresstheirdisappointmentthatyoushouldsuggest,asyoudidattherecentEGM,t
6、hatthelossincurredbyMrMinetawas‘genuinelyunforeseeable’.Fromourreadingofthesituation,youarehighlycomplicitinthelossthroughyourfailureinrespectofthecompany’sinternalcontrols.Ultimately,itisthechiefexecutiveofanyorganisationwhomustassumefinalresponsibilityforallint
7、ernalcontrols.ItisyouasCEOwhomustassume‘ownership’ofthesystemsandthisownershipmustbeapartofthemannerinwhichyouleadthecompany.Inparticular,thismeansthatyoumustsetthetonefromthetopinbothestablishingandenforcingthecontrolenvironment.Weunderstandthatanumberoffailures
8、toreturncomplianceinformationfromPhiloswerenotacteduponandthisisaclearfailureonheadoffice’sparttoenforcetheinternalcontrolenvironmentthroughoutthecompany.Theco
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