acca考试题目是全英文的，那答题部分也用英文...

正确答案：
(c) Software Supply Co
Here it seems that Smith & Co has referred the provision of bespoke accounting software to an external provider – Software
Supply Co, and that a commission is being paid to Smith & Co for these referrals. It is common for audit firms to recommend
other providers to their audit clients.
This could be perceived as an objectivity and self-interest threat, as the audit firm is benefiting financially through
recommending clients to a particular provider of goods and services. However, if appropriate safeguards are in place, the
referrals and receipt of commissions can continue.
Action to be taken:
– Verification from all personnel involved with the audit of clients to whom Software Supply Co has provided a service that
they have no financial or personal interest in Software Supply Co.
– Smith & Co must ensure that:
For each client where a referral is made, full disclosure has been made to the client regarding the arrangement
Written acknowledgement that Smith & Co is to receive a referral fee should be obtained from the client.
– Procedures must be put into place to monitor the quality of goods and services provided by Software Supply Co to audit
clients.

正确答案：
4 All organisations need appropriately trained employees. Due to the nature of modern business, especially the professions, much of this training is internal and often on a one to one basis. Accountants as managers should therefore be able to understand the different approaches to training and which of them is the most appropriate and cost effective for the training requirements of the organisation.
(a) Computer based training can be inexpensive and is based upon user friendly interactive computer programs designed to enable trainees to train on their own and at their own pace.

正确答案：C