ACCAP5模拟测试题及答案解析

　　Question：Culture, structure and strategy all influence the way in which new methods and techniques are introduced. Suggest a way in which culture may affect the uptake of methods and techniques.

　　A. Where innovation and creativity is valued, organisations will adopt new techniques.

　　B. Bureaucratic cultures establish definite tasks and so the impetus for change is restricted.

　　C. Team working promotes innovation and taking risk.

　　D. Bureaucratic cultures promote distinct clear roles and so responsibility is clear.

　　The correct answers are:

　　Bureaucratic cultures establish definite tasks and so the impetus for change is restricted.

　　Where innovation and creativity is valued, organisations will adopt new techniques.

　　Bureaucratic cultures establish definite tasks and so the impetus for change is restricted. People have less freedom to act independently. Where innovation and creativity is valued, organisations will adopt new techniques and this is encouraged by the workplace culture.

　　Question：Which of the following oversees the work of the International Auditing and Assurance Standards Board?

　　A. Financial Reporting Council

　　B. UK Corporate Governance Code

　　C. Financial Action Task Force

　　D. International Accounting Standards Board

　　E. Public Interest Oversight Board

　　The correct answer is: Public Interest Oversight Board.

　　The Public Interest Oversight Board (PIOB) was established in 2005 and set up to ensure that international auditing and assurance, ethics and education standards for the accountancy profession are set in a transparent manner that reflects the public interest.