每日一练
发布时间：2017-03-20 
今天给大家带来的“每日一练”题目是来自ACCA F8《审计与鉴证》中审计证据的特殊项目问题。
Question：
Which of the following should provide the auditor with the most persuasive evidence of the company's ownership of a freehold property?
Which of the following should provide the auditor with the most persuasive evidence of the company's ownership of a freehold property?
A.Inspection by the auditors of the title deeds held by the company solicitors.
B.Physical inspection of the building by the auditors.
C.Oral acknowledgement by company directors.
D.Inspection of the bank statement showing payment.
Answer：
The correct answer is：A
Inspection of the bank statement showing payment proves that an amount was paid but is not the most persuasive evidence for ownership.
Physical inspection of the building by the auditors gives comfort over existence rather than ownership,and oral acknowledgement by company directors is a weak form of evidence being an oral representation by management only.
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