ACCA考试F8课程是ACCA基础课程阶段唯一的一门关于审计的课程，它详细介绍了对财务报表的整个审计流程，与F8直接相关联的课程是专业阶段的选修课程P7(高级审计与鉴证)。今天给大家带来ACCA F8精选真题：Audit procedures and sampling，含答案解析，大家可以试着做做看。

 

Question：An individual or organisation having expertise in a field other than auditing or accounting,whose work in that field is used by the entity to assist the entity in preparing the financial 

 

statements is known as:

 

A.An auditor's internal expert

 

B.An expert valuer

 

C.An auditor's external expert

 

D.Management's expert

 

The correct answer is:D

 

解析：Management's expert is an individual or organisation having expertise in a field other than auditing or accounting,whose work in that field is used by the entity to assist the entity in preparing the financial statements.

 

An auditor's expert is an individual or organisation who has expertise in a field other than auditing or accounting,whose work in that field is used by the auditor to assist the auditor in obtaining sufficient appropriate audit evidence.An auditor's expert may be an auditor's internal expert(partner or staff,including temporary staff,of the auditor's firm or network firm)or an auditor's external expert.

 

Valuers are not the only experts used by management or the auditor.