2022财会国际会计师冲刺密卷共用题干题正确答案(10.06)答案和解析

[单选题]Which of the following statements relating to internal and external auditors is correct?

正确答案：B

Internal auditors’ scope of work should be determined by those charged with governance

解析：

A is incorrect as internal auditors are not required to be members of any professional body. C is incorrect as external auditors report to shareholders rather than those charged with governance. D is incorrect as internal auditors can be independent of the company, if, for example, the internal audit function has been outsourced.

[单选题]A company predicted that the learning rate for production of a new product would be 80%. The actual learning rate was 75%. The following possible reasons were stated for this:

正确答案：G

(i) only

解析：

The learning rate was actually better than expected and only (i) could cause it to improve.

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