在acca考试的备考之路上，注定少不了一些艰辛和坚持。为了达到心中的目标，我们只有不断的努力，努力，在努力!万丈高楼平地起，搭建扎实的acca学习基础，就需要每天坚持不断的练习。中公财经小编为大家整理了acca的考试题目，大家记得要每天去练习一下。熟能生巧，相信天道酬勤，勤奋的你，一定可以早日拿到梦寐以求的acca证书!
11.9 Which of the following statements about external auditors is not correct?
A External auditors are appointed by the shareholders of a company
B The primary responsibility of external auditors is to investigate financial irregularities and report them to shareholders
C External auditors may rely on the work of internal auditors, if they first assess its worth
D External auditors are concerned with the financial records and statements of the organisation
答案：B
11.10 In the context of audit, what are 'substantive tests' designed to accomplish?
A To establish whether internal controls are being applied as prescribed
B To identify errors and omissions in financial records
C To establish the causes of errors or omissions in financial records
D To establish an audit trail
答案：B
以上就是关于今天小编为大家整理的2020年acca考试模拟练习题。想了解更多关于acca考试资讯，请登录中公财经网acca栏目。
