您現(xiàn)在的位置：首頁(yè)備考必備試題精選 2015年金程網(wǎng)校ACCA(F8)考試模擬題每日練習(xí)（4月15日）

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(shí)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(guò)ACCA考試。更多ACCA考試成績(jī)查詢，ACCA考試科目等問(wèn)題請(qǐng)及時(shí)關(guān)注金程網(wǎng)校動(dòng)態(tài)。

2015年ACCA考試近在眼前，大家的復(fù)習(xí)工作進(jìn)行的怎么樣了？親們?nèi)绻趥淇嫉倪^(guò)程中遇到任何問(wèn)題，要及時(shí)和老師溝通解決，爭(zhēng)取在考試之前把知識(shí)點(diǎn)都復(fù)習(xí)透徹，有備無(wú)患的應(yīng)對(duì)ACCA考試。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(guò)ACCA考試。更多ACCA考試成績(jī)查詢，ACCA考試科目等問(wèn)題請(qǐng)及時(shí)關(guān)注金程網(wǎng)校動(dòng)態(tài)。 2015年ACCA考試講義+大綱+真題免費(fèi)獲取》》
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.

通過(guò)ACCA考試實(shí)屬不易，首先要有執(zhí)著的精神，其次是不斷勤奮的學(xué)習(xí)，金程ACCA網(wǎng)校為大家提供ACCA題庫(kù)免費(fèi)做題，希望助大家一臂之力，希望大家都有一個(gè)好的學(xué)習(xí)經(jīng)歷。小編相信我們付出汗水一定可以收獲喜悅，小編祝愿大家每天有個(gè)好心情。