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ACCA考試F1考試試題練習(xí)及答案(3)
幫考網(wǎng)校2022-02-17 17:06
ACCA考試F1考試試題練習(xí)及答案(3)

備考是一條艱辛而又漫長(zhǎng)的旅程,只有掌握了學(xué)習(xí)方法,才能輕松應(yīng)對(duì)。為了幫助大家更好的備考,下面幫考網(wǎng)給大家分享一些ACCA考試F1考試試題,備考的小伙伴趕緊來(lái)練練手吧。

1.Which of the following is not anadvantage of a matrix structure?

A Dual authority

B Greater flexibility

C Employee motivation

D Improved communications

答案:A

2.Which of the following parties has themain responsibility forgood corporate governance?

A The board of directors

B The audit committee

C The non-executive directors

答案:A

3.Which of thefollowing statements is not true in respect of the relationships betweendirectors,

shareholders and auditors?

A Auditors are the agents of shareholders

B Shareholders are accountable to auditors

C Auditors report to shareholders on thefinancial statements prepared by directors

D Directors are accountable to shareholders

答案:B

4.Which of the following statementscorrectly describes the principal purpose of the external audit of a companywithin the UK?

A To assist management in the preparationof the company/\\\'s periodic financial statements

B To examine and express an opinion on thecompany/\\\'s periodic financial statements

C To prevent and detect fraud within thecompany

答案:B

5.A recordshowing who has accessed a computer system is called:

A An audit trail

B A computer trail

C A password trail

答案:A

以上是本次幫考網(wǎng)分享給大家的ACCA考試試題,備考的小伙伴抓緊時(shí)間練習(xí)一下吧。欲了解更多關(guān)于ACCA考試的試題,敬請(qǐng)關(guān)注幫考網(wǎng)!

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