ACCAF1考试-会计师与企业（基础阶段）历年真题精选及详细解析1108-91.docxVIP

PAGE 1 ACCAF1考试-会计师与企业（基础阶段）历年真题精选及详细解析1108-91 8.1 (a) The external auditor should design audit procedures to have a reasonable expectation of detecting fraud. Everything else is the responsibility of the directors. Which two of the following are advantages of computerised accounting systems over manual systems? A The risk of errors is eradicated B Processing is faster C Corrections can be made quicker D Information is less accessible (b) A is a program that deals with a particular part of the accounting system. Which word fills in the blank above? A Spreadsheet B Database C Module (c) Is the following statement about databases true or false? A database does not need updating once it has been set up. 答案： (a) B, C (b) C (c) False A database should be evolve both in the short term and also the long term. 8.2 (a) Stella is an external auditor who has observed some cash transactions that don\t have any supporting documentation. Upon further investigation she discovered that these payments are made into bank accounts of the Finance Director\s family. She discusses this with the audit manager and they jointly decide not to take any further action.James is also an external auditor and has discovered a fraud at one of his clients and has decided he will make a report to his MLRO. At the same time he decides to inform the financial controller of the client about making the report. (i) Which of the following offences has been committed by Stella? A Tipping off B Failure to report C No offence has been committed (ii) Which of the following offences has been committed by James? A Tipping off B Failure to report C No offence has been committed (b) Elyse is transferring amounts of money from business to business to disguise the fact that the money was originally the proceeds from criminal activity. Laura is in the process of banking several small amounts of illegally obtained money with a variety of banks in order to avoid anti-money laundering requirements. (i) Which of the fo