ACCA每日考场18期题目+解析

Which of the following statements most fairly reflects the purpose of the engagement letter?
A. To restrict the auditor's liability in respect of the statutory audit and to disclaim liability to third parties.
B. To inform the client about weaknesses in the structure and operation of accounting and internal control systems encountered during the course of the audit.
C. To set out the terms of the engagement and to prevent misunderstandings.
D. To inform the shareholders about matters regarding the auditor's resignation or removal that should be brought to their attention.
E. For the client to confirm matters of significance to the financial statements where those matters require judgement and opinion.
您的答案：未作答 正确答案：C
答案解析：
The correct answer is: To set out the terms of the engagement and to prevent misunderstandings.

To restrict the auditor's liability in respect of the statutory audit and to disclaim liability to third parties describes a report to management on internal controls.

To confirm matters of significance to the financial statements describes written representations.

To inform the shareholders about matters regarding the auditor's resignation or removal that should be brought to their attention describes a 'statement of circumstances' which auditors normally make when they vacate the office of auditor.

It is not usually possible for auditors to limit their liability to audit clients

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