快速查题-ACCA英国注册会计师试题

Chapter1-4

Chapter5-8

Chapter9-11

Chapter12-14

Chapter15-17

Chapter18-19

筛选结果

不限题型
不定项选择题
单选题
填空题
材料题
简答题
论述题

共找出327题

Which one of the following is not part of the regulatory system?

GAAP

International financial reporting standards

FAC

The European Union

International Financial Reporting Standards are issued by which one of the following organisations?

l ASB

ASB

The European Union

Which of the following is not an aim of internal controls?

To enable the organisation to respond appropriately to business, operational and financial risks

To eliminate the possibility of impacts from poor judgement and human error

To help ensure the quality of internal and external reporting

To help ensure compliance with applicable laws and regulations

The mnemonic SPAMSOAP is often used to remember the range of financial control procedures. What does the 'O' stand for

in this mnemonic?

Operations

Organisation

Oversight

Which of the following is not an internal check?

Separation of duties for authorising, custody and recording

Pre-lists, post-lists and control totals

Bank reconciliations

Systems for authorising transactions within specified spending limits

Which of the following statements about internal audit is true?

Internal audit is an independent appraisal activity

Internal audit is separate from the organisation's internal control system

Internal audit is carried out solely for the benefit of the organisation's stakeholders

The internal audit function reports to the finance director

The use of uninterruptible (protected) power supplies is a method of protecting data and IT systems from what sort of security

threat?

Accidental damage

Weather

Hacking

Which of the following would be classed as a contingency control in an information system?

Password-only access to the system

System recovery procedures

Audit trails

All of the following, with one exception, are inherent limitations of internal control systems. Which is the exception?

The costs of control

Potential for human error and deliberate override

The types of transactions controls are designed to cope with

The independence of controls from the method of data processing

Which of the following statements about external auditors is not correct?

External auditors are appointed by the shareholders of a company

The primary responsibility of external auditors is to investigate financial irregularities and report

them to shareholders

External auditors may rely on the work of internal auditors, if they first assess its worth

External auditors are concerned with the financial records and statements of the organisation