每日一练丨ACCA真题精选-P5：practice management

今天给大家带来的每日一练，是来自ACCA真题精选-P5：practice management，记得做完在下拉看答案哦~

Question：If an auditor discovers fraud in the course of a statutory audit which of the following would be the least acceptable outcome?

A.The fraud is clearly disclosed in the financial statements.

B.The auditor reports the fraud to the appropriate regulatory agency.

C.The audit report is modified on the grounds that the manipulation required to conceal the fraud undermines the truth and fairness of the financial statements.

D.The directors report the matter to the appropriate regulatory agency.

The correct answer is:B

解析：The auditor reporting the fraud to a third party will always be seen as a last resort.Making such a report involves breach of the professional duty of confidentiality and so could lead the auditor open to accusations of unprofessional behaviour.There may also be the risk of claims that the auditors'report was defamatory.

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