ACCA考试

易错题:X &Co acts as the statutory auditor

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根据网考网考试中心的统计分析,以下试题在2019/5/10日ACCA考试习题练习中,答错率较高,为:85%
【分析解答题】X &Co acts as the statutory auditors ofEasy Ltd, a company that provides bridging finance in the building sector. The directors ofEasy Ltd appointed Frank as the company’s financial manager. It subsequently came to light that Frank had previously served a prison sentence for theft and embezzlement.During the past financial year Frank forged the signature of one of the company’s directors on several of the company’s cheques and managed to steal a substantial amount of the company’s money.Although X &Co conducted its usual audit ofEasy Ltd’s financial records, it failed to discover the theft and forgery. The directors ofEasy Ltd maintain that X &Co did not conduct the audit with reasonable care.Required:AdviseEasy Ltd on the feasibility of a claim against the company’s auditors. (10 marks)
,答错率:85%
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