【每日一题】2016年ACCA F9财务管理考试真题精选

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亲爱的考生们，为了帮助广大学员在2016年ACCA考试中取得良好的成绩，交大ACCA学习中心为考生开设开设专栏，分享ACCA每日一题，更有老师对ACCA真题的讲解，帮助学员快速掌握考试要点。下面内容是ACCA F9真题和答案解析。

It is common for auditors to prepare, at the commencement of an audit, a document whose primary purposes are to provide a record of:
(1) Major areas, particular difficulties and points of concern which are peculiar to the audit client and to which the auditors attach special significance.
(2) The auditors'; proposed approach to these matters.
This document is commonly known as:

A. A management letter.
B. An audit completion checklist.
C. An engagement letter.
D. An audit planning memorandum.

Answer
The engagement letter is the contract between the auditor and the client where responsibilities are set down and the scope of the audit is agreed.

The audit completion checklist is normally used at the end of the audit and serves as a control document for the closing stages.

The management letter is a report at the end of the audit where the auditor feeds back on deficiencies identified during the audit.

ACCA历年真题对于考生提升备考能力，取得优异的成绩作用是很大的，祝愿大家取得优异的ACCA考试成绩。