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        ACCA P7例題：

　　1、In a review of a business plan,the auditor will only normally be able to give a limited level of assurance.
 
　　What will their report state?
 
　　A.Nothing has come to their attention that indicates that the business plan is not accurate.
 
　　B.The business plan shows a true and fair view.
 
　　C.The business plan is accurate.
 
　　D.Nothing has come to their attention that indicates that the assumptions upon which the business plan is based are not reasonable.
 
　　Answer:D
 
　　Negative assurance is given on review assignments,the auditor is saying';I believe this is reasonable because I have no reason to believe otherwise';.
 
　　2、If a parent company auditor is not the auditor of all the material companies within the group,but is satisfied with the work of the component auditors,should he refer to the other auditors in his audit report on the group accounts?
 
　　A.Yes,as an inability to obtain sufficient appropriate audit evidence.
 
　　B.No.
 
　　C.Yes,in an explanatory note below the opinion paragraph.
 
　　D.Yes,as an emphasis of matter.
 
　　Answer:B
 
　　Per ISA 600 Special considerations-audits of group financial statements(including the work of component auditors)the group auditor is responsible for his opinion and cannot refer to other auditors in his group audit report(unless required to do so by law or regulation).
 
　　3、You are the auditor of Nenox,a large public limited pharmaceuticals manufacturer.The audit is complex and high profile and it is particularly important that non-sampling risk is minimised.
 
　　Which of the following would have no effect on non-sampling risk?
 
　　A.Review the audit working papers more frequently.
 
　　B.Produce a detailed planning memorandum.
 
　　C.Use more experienced staff.
 
　　D.Increase the number of items selected for detailed testing.
 
　　Answer:D
 
　　Increasing the number of items selected for detailed testing will impact on sampling risk but will have no effect on non-sampling risk.
 
　　The other three choices will have the effect of reducing non-sampling risk.