ACCA考試要學習的知識點很多，學員能夠利用真題來練習也很關(guān)鍵。ACCA考試真題是對學員知識點的運用，學員要重視并去練習才可以。
4. [單選題]Which of the following statements relating to internal and external auditors is correct?
A. Internal auditors are required to be members of a professional body
B. Internal auditors’ scope of work should be determined by those charged with governance
C. External auditors report to those charged with governance
D. Internal auditors can never be independent of the company
5. [單選題]24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minority
interest?
A. $32,000
B. $16,000
C. $10,000
D. $24,000
4、正確答案 ：B
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.
5、正確答案 ：D
解析：20% x 120,000
以上就是融躍教育小編對ACCA考試內(nèi)容的分析！ACCA知識點的學習是幫助學員更好掌握ACCA的基本知識點，如果學員還有更多想要學習的內(nèi)容，可以者添加融躍教育老師微信（rongyuejiaoyu）。
