今天给大家带来的每日一练，是来自ACCA考试模拟题：记得做完在下拉看答案哦~

　　【ACCA选择题】

　　1.Which two of the following stakeholders will be most directly affected if a business overstates its financial position?

　　(i)Staff

　　(ii)Customers

　　(iii)Investors

　　(iv)Suppliers

　　A(i)and(ii)

　　B(ii)and(iii)

　　C(iii)and(iv)

　　D(ii)and(iv)

　　2.Which of the following would not form part of a fraud response plan?

　　A Suspending staff suspected of fraudulent activity

　　B Investigating the activities and contacts of a suspected fraudster

　　C Fraud awareness training and recruitment controls.
　　答案：

　　1.C

　　Rationale:Investors will be making decisions(and taking risks)on inaccurate information.Suppliers will extend credit without knowing the true financial position of the company.(Staff and customers will eventually be effected if shortfalls in working capital threaten the business)

　　2.C

　　Rationale:These are measures for fraud prevention and control.A fraud response plan specifically deals with investigating and dealing with the consequences of identified frauds.This includes taking immediate steps to secure the security of records that will be investigated(option A)and launching an investigation into the method and extent of fraud(option B).