acca练习题2021年真题哪里有？

对于ACCA学员来说，ACCA真题练习是必不可少的内容，通过教材知识点的学员，再结合练习的掌握，让自己充分掌握到更多的财会知识。而ACCA真题练习是检验学习效果的关键。acca练习题2021年真题哪里有？

ACCA真题在官网是能够找到的一些的，但是更多的ACCA真题练习在一些教育机构有是能够找到的。融跃教育ACCA 模拟考试就是利用每年的ACCA真题，让学员提前了解考试的模式是怎样的。

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

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正确答案 ：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.

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