今天给大家带来的ACCA F1，是来自ACCA考试模拟题：记得做完在下拉看答案哦~

　　52.(a)YRT Co is a firm of external auditors which has Company W,Company X,Company Y and Company Z among its audit clients.

　　Company W is currently being sued by one of its suppliers.YRT Co has offered legal services and will defend them in this legal case.

　　The audit partner of Company X has been a member of the external audit team for the past 15 years and has good relationships with the senior management of Company X.

　　The financial controller of Company Y is the daughter of the audit manager from YRT Co.

　　Company Z does not have an experienced financial department and so YRT Co helps to prepare the financial statements of Company Z in advance of the external audit.

　　The following are types of conflicts of interest:

　　A Familiarity threat

　　B Advocacy threat

　　C Self-review threat

　　D Self-interest threat

　　In the case of each of the following clients,which of the above conflicts of interest exists?

　　(i)Company W

　　(ii)Company X

　　(iii)Company Y

　　(iv)Company Z(2 marks)

　　(b)Which of the following would give rise to a threat of intimidation?

　　A Litigation against the external auditor by an audit client

　　B Provision of taxation services as well as audit services

　　C An audit partner is on the board of a client(1 mark)

　　(c)Ethics are a set of _______that guide behaviour.Which of the following correctly fills the blank?

　　A Legal guidelines

　　B Moral principles

　　C Professional regulations

　　52.

　　(a)(i)B YRT Co is threatening its independence by taking the client's position in the legal case.

　　(ii)A Since the audit partner has a long-term relationship with the audit client,there is a familiarity threat.

　　(iii)D A self-interest threat exists if there are close personal relationships between the client and the audit team.

　　(iv)C Where the external auditor helps to prepare the financial statements there is a clear self-review threat.

　　(b)A Litigation gives rise to a threat of intimidation.The others give rise to self-interest threats.

　　(c)B Ethics are a moral rather than legal or regulatory issue,although professional ethics are particularly important.