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2015年金程網(wǎng)校ACCA(F8)考試模擬題每日練習(xí)（4月15日）

發(fā)表時間： 2015-04-15 09:57:07 編輯：

2015年4月15日ACCA考試真題模擬練習(xí)，由金程網(wǎng)?？荚嚈谀刻峁瑤椭蠹腋玫膹?fù)習(xí)備考，全面提高自己的綜合能力，順利通過ACCA考試。更多ACCA考試成績查詢，ACCA考試科目等問題請及時關(guān)注金程網(wǎng)校動態(tài)。

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2015年4月15日ACCA歷年真題練習(xí)：
ALL FIVE questions are compulsory and MUST be attempted

1（a）Auditors have a responsibility under ISA 265 Communicating Deficiencies in Internal Control to those Charged with Governance and Management,to communicate deficiencies in internal controls.In particular SIGNIFICANT deficiencies in internal controls must be communicated in writing to those charged with governance.

Required：

Explain examples of matters the auditor should consider in determining whether a deficiency in internal controls is significant. （5 marks）

Greystone Co is a retailer of ladies clothing and accessories.It operates in many countries around the world and has expanded steadily from its base in Europe.Its main market is aimed at 15 to 35 year olds and its prices are mid to low range.The company‘s year end was 30 September 2010.

In the past the company has bulk ordered its clothing and accessories twice a year.However,if their goods failed to meet the key fashion trends then this resulted in significant inventory write downs.As a result of this the company has recently introduced a just in time ordering system.The fashion buyers make an assessment nine months in advance as to what the key trends are likely to be,these goods are sourced from their suppliers but only limited numbers are initially ordered.

Greystone Co has an internal audit department but at present their only role is to perform regular inventory counts at the stores.

Ordering process

Each country has a purchasing manager who decides on the initial inventory levels for each store,this is not done in conjunction with store or sales managers. These quantities are communicated to the central buying department at the head office in Europe.An ordering clerk amalgamates all country orders by specified regions of countries,such as Central Europe and North America,and passes them to the purchasing director to review and authorise.

As the goods are sold,it is the store manager’s responsibility to re-order the goods through the purchasing manager;they are prompted weekly to review inventory levels as although the goods are just in time,it can still take up to four weeks for goods to be received in store.

It is not possible to order goods from other branches of stores as all ordering must be undertaken through the purchasing manager.If a customer requests an item of clothing,which is unavailable in a particular store,then the customer is provided with other branch telephone numbers or recommended to try the company website.

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