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ACCA考试F8精选习题：审计程序

高顿网校2015-11-11 09:07Yvonne.shen
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　　Question：When using an auditor's expert as defined by ISA 620 Using the work of an auditor's expert, which of the following will the auditor NOT agree with the expert?

　　A. Requirements in relation to confidentiality

　　B. Respective roles and responsibilities

　　C. The nature of any reference to the expert in the auditor's report

　　D. The scope and objectives of the work the expert will carry out

　　The correct answers is:The nature of any reference to the expert in the auditor's report (ie this will not be agreed)

　　解析：The auditor is responsible for the audit opinion and should not refer to the expert in the audit report unless it is necessary to explain the reason for a modification. Even in the event of a modification the wording would not be agreed in advance with the expert.

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