ACCA考试易错题（2019/10/21）

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第3题：The directors ofAB C、Limited,Alex and Mark are both qualifi ed accountants. Mark has taken on the role of preparing the fi nancial statements of the company and ensuring that these are fi led on time with the competent authorities.Alex on the other hand, is an auditor by profession and is preparing to audit the fi nancial statements forAB C、LimiteD、Required: (b)Advise whetherAlex may audit the fi nancial statements ofAB C、LimiteD、(3 marks)

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第5题：In relation to a company’s shares, explain the following: (a) the statement of capital and initial shareholdings; (4 marks)

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