Question：The management of Perth, a public limited holding company, wish to be informed of any significant points arising in the reports to the management of its subsidiaries. The auditor of Perth also audits the subsidiaries. The auditor:
A. May disclose this information to the management of the holding company after obtaining permission to do so from the management of the subsidiary companies.
B. Should advise the management of the holding company that he is unable to give the information and it should be sought direct from the subsidiaries.
C. Should automatically send copies of the subsidiaries' management letters to the holding company.
D. May disclose this information if requested to by the management of the holding company, without the prior consent of the management of the subsidiaries.
The correct answer is:May disclose this information to the management of the holding company after obtaining permission to do so from the management of the subsidiary companies.
The group auditors can disclose this information to the group management but need to ensure that they do not breach the confidentiality rules for the subsidiary clients. Therefore obtaining permission first is the desired route.
　　高顿网校温馨提醒
　　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 

展开全文