每日一练
发布时间：2017-05-12 
今天给大家带来的每日一练，是来自ACCA F8测试题：Internal audit，记得做完在下拉看答案哦~
Question：Which of the following statements are true in respect of the responsibilities of internal and external auditors?
Internal and external auditors:
A.Must be independent of the company.
B.Owe a duty of confidentiality to the company.
C.Are both accountable to the shareholders of the company.
D.Should be competent to perform their work.
E.Are both accountable to the management of the company.
The correct answer is:B
解析：Internal auditors are accountable to the management of the company,external auditors are accountable to the shareholders of the company.External auditors must be independent of the company reported on,and whilst internal auditors should be independent of the functions that they report on within the company,they cannot be independent of the company itself.
▍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>>>。
复制本文链接
模拟题库
123
