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Whodoauditcommitteesnormallyliaisebetween?

A、Theinternalandexternalauditors

B、Theinternalauditorandentity’sstaff

C、Theexecutiveandnon-executivedirectors

D、Theauditorsandthedirectors

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答案解析：ThecommitteeiseffectivelythelinkbetweentheBoardofDirectorsandtheexternalauditors.Thecommitteealsodealswithmanyinternalauditmattersratherthanthedirectors.

Helena&Coisaneight-partnerassurancefirmwhichhasbeenaskedtoconsidertakingon

A、cceptbothcompanies

B、eclinebothcompanies

C、cceptwithsafeguardsTitaniaCoanddeclinePuckCo

D、cceptPuckCowithsafeguardsanddeclineTitaniaCo

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答案解析：DeclineTitaniaCoasitisnotacceptabletoprepareandauditthefinancialstatementsofalistedcompany(becauseofself-reviewthreatandthespecificpublicinterestofalistedcompany).AcceptPuckCowithsafeguards(e.g.notlet

WhichofthefollowingbestdescribestheConceptualFrameworkoftheCodeofEthics

A、Itidentifiesallthreatsfacedbyprofessionalaccountantsandthesafeguardstheymustimplement

B、Itassistsprofessionalaccountants,throughasetofrules,toidentifythethreatstheyfaceandtheactionthatmustbetaken

C、Itallows(throughprinciplesandexamples)professionalaccountantstoconsidertheriskstheyfaceandtomatchthoseriskswiththeappropriateaction

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答案解析：Becauseofthenatureofthevariedworkcarriedoutbyprofessionalaccounts,itisnotpossibletoidentifyeverysinglethreat(actualoremerging)faced(sonotA).Thefundamentalprinciplesarenotrules-basedbutareprinciples-ba

Panama&Coisanauditfirmwith30similarmedium-sizedauditclients,noneofwhichare

A、ssigndifferentpersonneltotheauditteams

B、nsurethatthecombinedfeethresholdisnotexceededfortheclients

C、Nosafeguardsarepossible;hencetheengagementshouldbedeclined

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答案解析：Aninternalauditrolecannotbetakenonwheretheauditfirmwouldneedtorelyontheirownwork(self-reviewthreat)orwheretheauditfirmwouldtakeonpartoftheroleofmanagement(Panama&Cowouldberesponsibleforimplementingthe

Whichofthefollowingbestdescribesanadvantageofanauditcommittee?

A、Itenablesexecutivedirectorstocontributeindependentjudgementtomattersofcriticalimportance

B、Itofferstheinternalauditorsadirect,formallinkwiththeexecutivedirectors

C、Itenablesmanagementtodelegateathoroughanddetailedreviewofauditmatters

D、Itprovideseffectiveandinformedoversighttohelpensureconfidenceinhighqualityfinancialreporting

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答案解析：Disanadvantageofanauditcommittee.Aisnotcorrectbecausetheauditcommitteeiscomprisedonnon-executivedirectors.Bisnotcorrectbecausetheauditcommitteeofferstheexternalauditorsadirectlinktonon-executivedirect

Talland&CoistheexternalauditorofHuntleyCo,aretailer.Themanagingpartnerhasbeen

A、dvocacy

B、amiliarity

C、Self-review

D、Intimidation

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答案解析：Self-reviewthreat–theauditfirmwillauditthesystemithasimplemented.

Thefollowingarestatementsthatcouldbemadeaboutcorporategovernance:

A、1,4and5

B、1,2and5

C、1,2and3

D、2,3and5

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答案解析：Theexpectationsgap(4)relatestotheexpectationsofshareholdersandthegeneralpublicabouttheroleoftheauditor.Althoughcalledcorporategovernance(5),theprinciplesareappliedtomanyentitiesthatarenotcorporations(

ThedirectorsofExitCo,alargeunlistedcompany,havedecidedtoissueanannual

A、ResignfromExitCo

B、eclinetheadditionalwork

C、Rotatetheauditpartner

D、iscussthefeelevelswithExitCo’sauditcommittee

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答案解析：Whenthetotalfeesfromanauditclientrepresentalargeproportionofthetotalfeesofthefirmexpressingtheauditopinion,thedependenceonthatclientandconcernaboutlosingtheclientcreateaself-interestorintimidationthre

WhichofthefollowingisNOTaprincipleofcorporategovernance?

A、Rightsofshareholders

B、oardresponsibilities

C、uditor’saccountabilityandremuneration

D、Riskmanagementandinternalcontrol

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答案解析：Accountabilityandremunerationarecorporategovernanceprinciplesrelatedtodirectors,nottheauditors.AlltheotherelementsaretakenfromtheOECDandUKcodes.

UndercorporategovernanceitisillegalfortheChiefExecutiveOfficertoalsoactasthe

A、True

B、alse

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答案解析：ThereisnospecificlegalrequirementthatdoesnotallowtheCEOtoalsobetheChairman(thisisfairlycommonintheUS).UndermostcorporategovernancecodesitisconsideredtobebestpracticethattheCEOandChairmanarenotthesamep