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2016年ACCA(F8)考试模拟题(45)_第2页

考试网  [ 2016年3月8日 ] 【

  Management overriding controls, presumably in the belief that the controls put in place are inconvenient or inappropriate andshould not apply to them.

  The occurrence of unforeseeable circumstances is the final cause referred to in the Turnbull Report. Control systems aredesigned to cope with a given range of variables and when an event happens outwith that range, the system may be unableto cope.

  Tutorial note: accept other, equivalent explanations or references to other governance codes if valid. Study texts makereference obliquely rather than as a ‘list’ to learn. The above points can be expressed in different ways.

  Time allowed

  This paper is divided into two sections:

  Section A – This ONE question is compulsory and MUST be attempted

  Section B – TWO questions ONLY to be attempted

  Do NOT open this paper until instructed by the supervisor.

  During reading and planning time only the question paper maybe annotated. You must NOT write in your answer booklet untilinstructed by the supervisor.

  This question paper must not be removed from the examination hall.

  The Association of Chartered Certified Accountants

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