每日一练丨ACCA F8:Audit procedures and sampling

时间:2017年05月16 15:03

今天给大家带来的每日一练,是来ACCA F8精选真题:Audit procedures and sampling,记得做完在下拉看答案哦~

Question:An individual or organisation having expertise in a field other than auditing or accounting,whose work in that field is used by the entity to assist the entity in preparing the financial statements is known as:
 
A.An auditor's internal expert
 
B.An expert valuer
 
C.An auditor's external expert
 
D.Management's expert

 
The correct answer is:D
 
解析:Management's expert is an individual or organisation having expertise in a field other than auditing or accounting,whose work in that field is used by the entity to assist the entity in preparing the financial statements.
 
An auditor's expert is an individual or organisation who has expertise in a field other than auditing or accounting,whose work in that field is used by the auditor to assist the auditor in obtaining sufficient appropriate audit evidence.An auditor's expert may be an auditor's internal expert(partner or staff,including temporary staff,of the auditor's firm or network firm)or an auditor's external expert.
 
Valuers are not the only experts used by management or the auditor.
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