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!
26.13 Which of the following statements is not true in respect of the relationships between directors,
shareholders and auditors?
A Auditors are the agents of shareholders
B Shareholders are accountable to auditors
C Auditors report to shareholders on the financial statements prepared by directors
D Directors are accountable to shareholders
答案：B
26.14 Which of the following statements correctly describes the principal purpose of the external audit of a company within the UK?
A To assist management in the preparation of the company's periodic financial statements
B To examine and express an opinion on the company's periodic financial statements
C To prevent and detect fraud within the company
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。
