對(duì)于ACCA學(xué)員來說，ACCA真題練習(xí)是必不可少的內(nèi)容，通過教材知識(shí)點(diǎn)的學(xué)員，再結(jié)合練習(xí)的掌握，讓自己充分掌握到更多的財(cái)會(huì)知識(shí)。而ACCA真題練習(xí)是檢驗(yàn)學(xué)習(xí)效果的關(guān)鍵。acca練習(xí)題2021年真題哪里有？

ACCA真題在官網(wǎng)是能夠找到的一些的，但是更多的ACCA真題練習(xí)在一些教育機(jī)構(gòu)有是能夠找到的。融躍教育ACCA 模擬考試就是利用每年的ACCA真題，讓學(xué)員提前了解考試的模式是怎樣的。

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

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.

ACCA考試知識(shí)點(diǎn)的內(nèi)容就這么多，學(xué)員如果對(duì)知識(shí)點(diǎn)還有更多的疑問，可以文章評(píng)論一起學(xué)習(xí)探討！