Question：A sole practitioner, Mr Macaroni gained the audit of a substantial private company. Because of time pressures and his limited experience of audits of this size, Mr Macaroni subcontracted the audit to an independent expert, Mr Rigattoni, a recently retired audit partner from a large firm. It was agreed that Mr Rigattoni would carry out such audit work as he considered appropriate and Mr Rigattoni has produced a summary report setting out his audit approach, the principal tests carried out and the audit findings. There were no major problems and he recommends that Mr Macaroni signs an unmodified audit report.

What is the minimum additional work Mr Macaroni must perform before he signs the audit report?

A. To review only the financial statements of the company.

B. To review Mr Rigattoni's summary report and ensure that it is consistent with his recommendation.

C. To review the financial statements and Mr Rigattoni's summary report.

D. To review the financial statements, Mr Rigattoni's summary report and all the supporting work papers.

　　各位考生，2016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>>>

微信扫一扫，关注ACCA*7资讯，满满的干货喂饱你！ACCA微信公众号：gaodunaccaACCA分享与交流QQ群：227573128