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参考答案:
举一反三
【单选题】The following scenario relates to questions 11–15 Sycamore & Co is the auditor of Fir Co, a listed computer software company. The audit team comprises an engagement partner, a recently appointed audit...
A.
Details of the transaction can only be disclosed with the permission of Fir Co
B.
If there is a legal requirement to report money-laundering, this overrides the principle of confidentiality
C.
Sycamore & Co is not permitted to disclose details of the suspicious transaction as the information has been obtained during the course of the audit
D.
In order to maintain confidentiality, Sycamore & Co should report their concerns anonymously
【单选题】The following scenario relates to questions 11–15 Sycamore & Co is the auditor of Fir Co, a listed computer software company. The audit team comprises an engagement partner, a recently appointed audit...
A.
Disclosure to those charged with governance that fees from Fir Co represent more than 15% of Sycamore & Co’s total fee income
B.
A pre-issuance review to be conducted by an external accountant
C.
The use of separate teams to provide the audit and non-audit services
D.
A post-issuance review to be conducted by an external accountant or regulatory body