Question:Which of the following statements is not true in respect of the objectives of internal and external auditors?
A. Both internal and external auditors are responsible for the management of the business.
B. Internal auditors are concerned with the objectives of the business and the way in which the business is conducted in order to meet those objectives.
C. Both internal and external auditors can provide constructive advice to management.
D. Both internal and external auditors have an interest in the effective operation of accounting and internal control systems.
E. External auditors are concerned with the assertions and in obtaining evidence to support those assertions.
The correct answer is: Both internal and external auditors are responsible for the management of the business.
Internal auditors are concerned with the objectives of the business and the way in which the business is conducted in order to meet those objectives. External auditors are concerned with the assertions and both internal and external auditors can provide constructive advice to management, although this is not a primary objective for external auditors. Both internal and external auditors have an interest in the effective operation of accounting and internal control systems, but for different reasons.
高顿网校温馨提醒
各位考生,2015年ACCA备考已经开始,为了方便各位学员能更加系统地掌握考试大纲的重点知识,帮助大家充分备考,体验实战,高顿网校开通了全免费的
ACCA题库(包括精题真题和全真模考系统),题库里附有详细的答案解析,学员可以通过多种题型加强练习。
戳这里进入ACCA免费题库>>>