特許公認會計師公會(The Association of Chartered Certified Accountants）簡稱ACCA，成立于1904年，是目前世界上領先的專業會計師團體，也是國際學員最多、學員規模發展最快的專業會計師組織。今天我們要看的就是ACCA考試中P5科目的模擬試題，希望大家能從做題過程中提升自己。

Question：Which of the following oversees the work of the International Auditing and Assurance Standards Board?

A. Financial Reporting Council

B. UK Corporate Governance Code

C. Financial Action Task Force

D. International Accounting Standards Board

E. Public Interest Oversight Board

The correct answer is: Public Interest Oversight Board.

The Public Interest Oversight Board (PIOB) was established in 2005 and set up to ensure that international auditing and assurance, ethics and education standards for the accountancy profession are set in a transparent manner that reflects the public interest.

備考之路漫長艱辛，需要大家持之以恒，每天要進行復習，切忌三天打魚兩天曬網，幫考網會一直在您的身邊，支持您，陪伴您。祝愿大家早日功成名就！??！