内蒙古考生注意：2020年ACCA考试，科目要这么选！

正确答案：

 

正确答案：D

Per Article 86 of the Tax Collection and Administrative Law, the statute of limitation for an administrative penalty on non-compliances is five years.

正确答案：
Part (c):
Grievance procedures must be accessible to all employees of Hoopers and Henderson at any level of the organisation and
regardless of their status. Managers must have suitable training in procedures and be provided with background as to how
grievances can occur in the first place. Grievance procedures must be regarded as beneficial and not threatening.
If an employee has a grievance, he or she should be able to pursue it and have the problem which has led to the grievance resolved.
A formal grievance procedure must be available, set out in writing and accessible to all employees. The procedure should consist
of five formal stages.
The first stage states the grade of employee or employees and their rights for each type of grievance.
The second stage details the actual procedures for pursuing a grievance, and is in four parts:
– The employee must discuss the grievance with his or her immediate supervisor or line manager.
– If the grievance can not be resolved at the first level, then the employee’s manager must become involved.
– The interview between the employee and manager takes place with the employee being allowed a representative if desired.
– If the grievance remains unresolved then the matter must be referred to a higher manager.
The third stage (referral to a higher manager) requires that the Human Resources Department or, in the case of Hoopers and
Henderson the partner responsible, must be informed.
The fourth stage is that written records must be kept and be available to all employees.
Finally, the procedure must be time limited.
Allowance must be made for the involvement of a trade union, staff association or individual support (if desired) at an appropriate
stage in the procedure.
At Hoopers and Henderson, Oliver has attempted to discuss the issue with his immediate manager (David Morgan) but without
success. He has therefore followed the procedure, but to continue correctly, Oliver must have taken up his grievance with the
manager next in seniority to David Morgan, who in this case is the partner responsible for human resources.

正确答案：
(b) FAQs
(i) Information Technology (IT) services
The greatest threats to independence arise from the provision of any service which involves auditors in:
■ auditing their own work;
■ the decision-making process;
■ undertaking management functions of the client.
IT services potentially pose all these threats:
■ self-interest threat – on-going services that provide a large proportion of Boleyn’s annual fees will contribute to a
threat to objectivity;
■ self-review threat – e.g. when IT services provided involve (i) the supervision of the audit client’s employees in the
performance of their normal duties; or (ii) the origination of electronic data evidencing the occurrence of
transactions;
■ management threat – e.g. when the IT services involve making judgments and taking decisions that are properly
the responsibility of management.
Thus, services that involve the design and implementation of financial IT systems that are used to generate information
forming a significant part of a client’s accounting system or financial statements is likely to create significant ethical
threats.
Possible safeguards include:
■ disclosing and discussing fees with the client’s audit committees (or others charged with corporate governance);
■ the audit client providing a written acknowledgment (e.g. in an engagement letter) of its responsibility for:
– establishing and monitoring a system of internal controls;
– the operation of the system (hardware or software); and
– the data used or generated by the system;
■ the designation by the audit client of a competent employee (preferably within senior management) with
responsibility to make all management decisions regarding the design and implementation of the hardware or
software system;
■ evaluation of the adequacy and results of the design and implementation of the system by the audit client;
■ suitable allocation of work within the firm (i.e. staff providing the IT services not being involved in the audit
engagement and having different reporting lines); and
■ review of the audit opinion by an audit partner who is not involved in the audit engagement.
Services in connection with the assessment, design and implementation of internal accounting controls and risk
management controls are not considered to create a threat to independence provided that the firm’s personnel do not
perform. management functions.
It would be acceptable to provide IT services to an audit client where the systems are not important to any significant
part of the accounting system or the production of financial statements and do not have significant reliance placed on
them by the auditors, provided that:
■ a member of the client’s management has been designated to receive and take responsibility for the results of the
IT work undertaken; and
■ appropriate safeguards are put in place (e.g. using separate partners and staff for each role and review by a partner
not involved in the audit engagement).
It would also generally be acceptable to provide and install off-the-shelf accounting packages to an audit client.