ACCAP5模拟测试题及答案解析

　　Question：If an auditor discovers fraud in the course of a statutory audit which of the following would be the least acceptable outcome?

　　A. The fraud is clearly disclosed in the financial statements.

　　B. The auditor reports the fraud to the appropriate regulatory agency.

　　C. The audit report is modified on the grounds that the manipulation required to conceal the fraud undermines the truth and fairness of the financial statements.

　　D. The directors report the matter to the appropriate regulatory agency.

　　The correct answer is: The auditor reports the fraud to the appropriate regulatory agency.

　　The auditor reporting the fraud to a third party will always be seen as a last resort. Making such a report involves breach of the professional duty of confidentiality and so could lead the auditor open to accusations of unprofessional behaviour. There may also be the risk of claims that the auditors' report was defamatory.

　　Question：Which of the following is unlikely to be a consequence of an organisation's pursuit of a strategy of globalisation?

　　A. Increased merger and acquisition activity.

　　B. Greater costs associated with natural disasters.

　　C. Increased exposure to political risk.

　　D. Taller vertical organisation structures.

　　The correct answer is: Taller vertical organisation structures.

　　As an organisation becomes more global, particularly through the use of the Internet, then the organisation structure tends to flatten. Power in global firms tends to be diffused to local operations.