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ACCA F9模拟测试题：Planning and risk assessment
2020-03-02
摘要今天为大家带来的是ACCA F3会计基础练习的试题内容，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
今天为大家带来的是ACCA F3会计基础练习的试题内容，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：It is common for auditors to prepare, at the commencement of an audit, a document whose primary purposes are to provide a record of:
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：It is common for auditors to prepare, at the commencement of an audit, a document whose primary purposes are to provide a record of:
(1) Major areas, particular difficulties and points of concern which are peculiar to the audit client and to which the auditors attach special significance.
(2) The auditors' proposed approach to these matters.
This document is commonly known as:
A. A management letter.
B. An audit completion checklist.
C. An engagement letter.
D. An audit planning memorandum.
The correct answer is: An audit planning memorandum.
The engagement letter is the contract between the auditor and the client where responsibilities are set down and the scope of the audit is agreed.
The audit completion checklist is normally used at the end of the audit and serves as a control document for the closing stages.
The management letter is a report at the end of the audit where the auditor feeds back on deficiencies identified during the audit.
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