ACCA英国注册会计师试题及答案_ACCA英国注册会计师考试练习题P12-新东方在线职业题库

Which of the following parties appoints the company's first ever auditors?

A

The members

B

The Registrar of Companies

C

The directors

Which of the following auditors are deemed automatically reappointed each year unless specific circumstances dictate otherwise?

A

Auditors of public limited companies

B

Auditors of private limited companies

C

Auditors of quoted companies

Which of the following is the statutory duty of an auditor?

A

To report to the members that the accounts are accurate and free from error

B

To report to the members that the accounts give a true and fair view and have been properly prepared in accordance with the Companies Act

C

To report to the members that the accounts have been prepared in line with accounting standards

Which of the following sets the specific duties expected of a company's secretary?

A

The Articles of Association

B

The Companies Act

C

The Memorandum of Association

D

The Board of Directors

Which of the following contracts does a company secretary have the power to bind their company in?

A

Purchase of inventory from a supplier

B

Acquisition of a head office building

C

Car hire for transporting customers to meetings with the directors

D

A bank loan

Which TWO of the following duties would a company secretary expect to perform?

(1) Establishing and maintaining the company's statutory registers

(2) Filing accurate returns with the Registrar of Companies.

(3) Hiring and firing directors

(4) Reviewing the work of the company auditor

A

1 and 2

B

1 and 4

C

2 and 3

D

3 and 4

Which of the following is a permitted qualification for a company secretary of a public limited company?

A

A business degree

B

Employment as a plc's secretary for two out of five years preceding appointment

C

Full membership of the ACCA

D

A qualifying law degree

Which of the following is a statutory right of a company auditor?

A

To attend board meetings

B

To vote in the company's general meetings

C

To access, at all times, the books, accounts and vouchers of the company

D

To appoint non-executive directors

What type of company resolution is required to remove an auditor?

A

Ordinary resolution

B

Ordinary resolution with special notice

C

Special resolution

D

Special resolution with special notice

Which of the following must an auditor of a non-quoted company provide if they are removed from office at a general meeting?

A

A breakdown of their fees covering the period they acted as auditor

B

A list of recommendations to the members on how company procedures may be improved

C

A statement to members and creditors of whether there are circumstances that the auditor believes should be brought to their attention

D

An opinion on the performance of the company directors

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