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【每日一題】ACCA F1試題：Control, security and audit

高頓網(wǎng)校2015-08-26 11:46Yvonne.shen
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　　問題：In the context of audit, what are 'substantive tests' designed to accomplish?

　　A. To establish the causes of errors or omissions in financial records

　　B. To establish whether internal controls are being applied as prescribed

　　C. To establish an audit trail

　　D. To identify errors and omissions in financial records

　　答案：The correct answer is: To identify errors and omissions in financial records

　　解析：Rationale: Substantive tests 'substantiate' the figures in the accounts. They are used to discover whether figures are correct or complete, not why they are incorrect or incomplete, or how the figures 'got there'. 'To establish whether internal controls are being applied as prescribed' is the aim of compliance tests.

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上一篇：【每日一題】ACCA F1試題：The role of accounting
下一篇：【每日一題】ACCA F1試題：Identifying and preventing fraud

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