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2016年ACCA考试F8必会测试题：Reporting

高顿网校2016-01-27 10:31Yvonne.shen
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Question：Which of the following should be included in an auditor's report conducted in accordance with International Standards on Auditing?

A. Date of the auditor's report.

B. Directors' signatures.

C. Auditor's responsibility.

D. Management's responsibility for the financial statements.

E. Auditor's address.

The correct answers are:Management's responsibility for the financial statements; Auditor's responsibility; Date of the auditor's report; Auditor's address.

The auditor's signature would also be included in the auditor's report, not those of the directors. ISA 700 Forming an opinion and reporting on financial statements sets out what needs to be included in an auditor's report.

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上一篇：2016年ACCA F8每日一练：Audit review and finalisation
下一篇：2016年ACCA F9必会题：Financial Management

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