相信现在有很多考生都在进行ACCA考试的备考吧，泽稷小编这里为了帮助同学们进行备考特意准备了一些ACCA考试试题，各位同学可以试着做一下，也算是考前的小测试了。
相信现在有很多考生都在进行ACCA考试的备考吧，泽稷小编这里为了帮助同学们进行备考特意准备了一些ACCA考试试题，各位同学可以试着做一下，也算是考前的小测试了。
ACCA考试试题小测
ALL FIVE questions are compulsory and MUST be attempted
1（a）Auditors have a responsibility under ISA 265 Communicating Deficiencies in Internal Control to those Charged with Governance and Management,to communicate deficiencies in internal controls.In particular SIGNIFICANT deficiencies in internal controls must be communicated in writing to those charged with governance.
Required：
Explain examples of matters the auditor should consider in determining whether a deficiency in internal controls is significant.（5 marks）
Greystone Co is a retailer of ladies clothing and accessories.It operates in many countries around the world and has expanded steadily from its base in Europe.Its main market is aimed at 15 to 35 year olds and its prices are mid to low range.The company‘s year end was 30 September 2010.
ACCA考试试题小测
In the past the company has bulk ordered its clothing and accessories twice a year.However,if their goods failed to meet the key fashion trends then this resulted in significant inventory write downs.As a result of this the company has recently introduced a just in time ordering system.The fashion buyers make an assessment nine months in advance as to what the key trends are likely to be,these goods are sourced from their suppliers but only limited numbers are initially ordered.
Greystone Co has an internal audit department but at present their only role is to perform regular inventory counts at the stores.
Ordering process
Each country has a purchasing manager who decides on the initial inventory levels for each store,this is not done in conjunction with store or sales managers.These quantities are communicated to the central buying department at the head office in Europe.An ordering clerk amalgamates all country orders by specified regions of countries,such as Central Europe and North America,and passes them to the purchasing director to review and authorise.
As the goods are sold,it is the store manager’s responsibility to re-order the goods through the purchasing manager;they are prompted weekly to review inventory levels as although the goods are just in time,it can still take up to four weeks for goods to be received in store.
It is not possible to order goods from other branches of stores as all ordering must be undertaken through the purchasing manager.If a customer requests an item of clothing,which is unavailable in a particular store,then the customer is provided with other branch telephone numbers or recommended to try the company website.
同学们在备考ACCA考试时可以结合我们泽稷网校的ACCA课程，我们泽稷网校还为同学们提供有免费的直播课程，感兴趣的同学可以前往泽稷网校的官网进行预约。
↓↓↓扫描二维码添加泽稷老师，ACCA中文宝典免费领，更有机会获得海量免费ACCA学习资料。
(责任编辑：admin)
