ACCA AA题目分享

Which of the following audit procedures should be performed to form a conclusion as to whether the financial statements require amendment in relation to the unfair dismissal claim?

(1) Inspect relevant correspondence with Sampson Co's lawyers

(2) Write to the finance director to confirm the claim and level of damages

(3) Review the post year end cash book for evidence of payments to the finance director

(4) Request that management confirm their views in a written representation

A 1,2 and 3

B 1,2 and 4

C 1,3 and 4

D 2, 3 and 4

解析

C

The correct answer is: 1, 3 and 4

The auditor is unlikely to ask the finance director, who is no longer an officer of the company and the party involved in the claim, to confirm the level of damages payable. All other procedures would be appropriate.