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ACCA考试F8每日一练：Audit evidence之specific items
2020-03-02
摘要今天为大家带来的是ACCA F8的试题内容，感兴趣的一定要看完哦~ 顺便再送大家一个备考ACCA的神兵利器-当当当！ 2020 ACCA考试 资料包，自提，戳： ACCA资料【新手指南】+内部讲义+解析音频、 Qu
今天为大家带来的是ACCA F8的试题内容，感兴趣的一定要看完哦~顺便再送大家一个备考ACCA的神兵利器-当当当！
2020ACCA考试资料包，自提，戳：ACCA资料【新手指南】+内部讲义+解析音频、
Question：The managing director of CON Co has refused to allow the auditor to write to a major customer who is on the list of trade receivables selected for direct confirmation, as the customer is a close personal friend who may be offended by the request.
2020ACCA考试资料包，自提，戳：ACCA资料【新手指南】+内部讲义+解析音频、Question：The managing director of CON Co has refused to allow the auditor to write to a major customer who is on the list of trade receivables selected for direct confirmation, as the customer is a close personal friend who may be offended by the request.
In these circumstances the auditor's next step should be to:
A. Perform the confirmation on the other receivables selected and search for alternative audit evidence to confirm the balance of that customer.
B. Indicate that his refusal constitutes a restriction on scope which will lead to an audit qualification.
C. Perform the confirmation substituting another receivable with similar characteristics so as to preserve the integrity of the sample.
D. Perform the confirmation as planned since the auditor's responsibility is to the members and not the directors.
The correct answer is: Perform the confirmation on the other receivables selected and search for alternative audit evidence to confirm the balance of that customer.
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