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ACCA考試F8模擬題:Audit procedures and sampling
幫考網校2019-01-09 09:53
ACCA考試F8模擬題:Audit procedures and sampling

QuestionAn individual or organisation having expertise in a field other than auditing or accounting, whose work in that field is used by the entity to assist the entity in preparing the financial statements is known as:

A.An auditor's internal expert

B.An expert valuer

C.An auditor's external expert

D.Management's expert

The correct answer is: Management's expert

Management's expert is an individual or organisation having expertise in a field other than auditing or accounting, whose work in that field is used by the entity to assist the entity in preparing the financial statements.

An auditor's expert is an individual or organisation who has expertise in a field other than auditing or accounting, whose work in that field is used by the auditor to assist the auditor in obtaining sufficient appropriate audit evidence. An auditor's expert may be an auditor's internal expert (partner or staff,including temporary staff, of the auditor's firm or network firm) or an auditor's external expert.

Valuers are not the only experts used by management or the auditor.

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