ACCA考试易错题（2019/5/11）

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第2题：Ari operates a business as a designer of internet web pages for a variety of business clients. Unfortunately he has had some difficulty in recovering his full fees from a number of clients as follows:(a)Bi, a newly qualified accountant, toldAri that although she could only raise the cash to pay half of the outstanding fees she would, as an alternative to paying the other half, do all ofAri’s accountancy work for the coming year.Ari reluctantly agreed to this proposal.(b)Cas, a self-employed musician, toldAri that she could not pay any of the money she owed him. However, her father offered to payAri, but could only manage half of the total amount owe D、Once againAri reluctantly agreed to accept the father’s payment of the reduced sum.(c)Dex, a self-employed car mechanic, without contactingAri, simply sent him a cheque for half of his fees stating that he,Dex, could not pay any more and that the cheque was in full settlement of his outstanding debt.Ari himself is now in financial difficulty and needs additional cash to maintain his business operation.Required:AdviseAri whether, in the context of contract law, he can recover any of the outstanding money fromBi,Cas andDex. (10 marks)

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第4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)

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