The correct answer is:
The audit engagement partner should be removed from the audit team.
Stark is a public interest entity, so the audit engagement partner should only remain on the audit team for a
maximum of seven years before being rotated. It would also be beneficial for an independent review partner to be
appointed but Mr Day should not take on this role as, following rotation, he should have no involvement with the
audit client for a ‘cooling off’ period of two years (acca Code of Ethics and Conduct; para. 290.149).
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