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!
32.17 Which two of the following factors establish the independence of an internal auditor?
(i) The auditor's mandatory authority
(ii) The auditor's involvement in the activities being appraised
(iii) The auditor's own professionalism
(iv) The auditor's freedom from accountability
A (i) and (ii)
B (i) and (iii)
C (i) and (iv)
D (ii) and (iv)
答案：B
32.18 A manager is coming up to retirement in a year's time. In which of the following circumstances would the organisation be most likely to consider external recruitment, rather than internal promotion, to fill the position?
A The organisation has a policy of staff development and succession planning
B The organisation is looking to introduce a culture of innovation for the first time
C The organisation has a very strong managerial culture, which it wishes to preserve
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。
