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!
13.6 (a) Which of these is an example of an ‘internal check’?
A Adherence to internal policies
B Completeness of the accounting records
C Safeguarding of assets
D Use of control totals
(b) Categorise each of these statements as relating to the work of either internal or external audit:
(i) Work relates to the financial statements, and the financial records that underlie them
(ii) Designed to add value and improve an organisation's operations
(iii) Enables an opinion to be expressed on the financial statements
(iv) Report is to those charged with governance
(v) Work relates to the operations of the organisation
(vi) Independent of the company and its management
答案：13.6 (a) D
(b) (i) External audit
(ii) Internal audit
(iii) External audit
(iv) Internal audit
(vi) Internal audit
(vii) External audit
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。
