ACCA报名、考试、查分时间、免费短信提醒
备考阶段
手机号
验证码
每日一练丨ACCA F8：Audit procedures and sampling
2017-05-16
摘要今天给大家带来的每日一练，是来自ACCA F8精选真题：Audit procedures and sampling，记得做完在下拉看答案哦~
今天给大家带来的每日一练，是来自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.
▍本文由中国ACCA考试网整理发布，如需转载或引用请完整注明出处，不得篡改替换。更多ACCA精彩练习题，敬请关注微信公众号：ACCA学习帮（accaxxb）。
*很多人在学习ACCA的时候，难免因为方法不对或者说找不到切入点，而频频不懂...为了帮助大家在2017年更好的学习ACCA，我们整理了一些「ACCA NOTES F1-P5」，这些或许可以帮助你更好的掌握和学习ACCA，点击免费领取>>>。
ACCA考试百科
其他人都在搜常见问题
ACCA满分多少？这些考试技巧你知道吗？
