ACCA考试P8模拟测试题及答案解析

　　Question：The managing director of CON Co has refused to allow the auditor to write to a major customer who is on the list of trade receivables selected for direct confirmation, as the customer is a close personal friend who may be offended by the request.

　　In these circumstances the auditor's next step should be to:

　　A. Perform the confirmation on the other receivables selected and search for alternative audit evidence to confirm the balance of that customer.

　　B. Indicate that his refusal constitutes a restriction on scope which will lead to an audit qualification.

　　C. Perform the confirmation substituting another receivable with similar characteristics so as to preserve the integrity of the sample.

　　D. Perform the confirmation as planned since the auditor's responsibility is to the members and not the directors.

　　The correct answer is: Perform the confirmation on the other receivables selected and search for alternative audit evidence to confirm the balance of that customer.

　　2.ISA 260 Communication with those charged with governance sets out guidance for auditors on the communication of audit matters with those charged with governance. Which of the following shall be communicated to those charged with governance?

　　A. The audit plan

　　B. Written representations

　　C. Significant difficulties encountered during the audit

　　D. Calculation of materiality

　　2.【参考答案】BC

　　ISA 260 lists various issues that need to be communicated to those charged with governance. These include written representations requested and significant difficulties encountered during the audit. Although the auditor will discuss elements of the audit strategy and plan (which includes the application of the concept of materiality) with those charged with governance, care must be taken in order not to compromise the effectiveness of the audit.