6 The accountant communicates information to others in reports and statements. Understanding the nature andimportance of communication is therefore an important part of the accountant’s role.Required:(a) Explain the importance of good communication. (5 ma
题目
6 The accountant communicates information to others in reports and statements. Understanding the nature and
importance of communication is therefore an important part of the accountant’s role.
Required:
(a) Explain the importance of good communication. (5 marks)
相似考题
更多“6 The accountant communicates information to others in reports and statements. Understanding the nature andimportance of communication is therefore an important part of the accountant’s role.Required:(a) Explain the importance of good communication. (5 ma”相关问题
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第1题：
(b) Describe five major barriers to good communication. (10 marks)
正确答案：
Part (b):
Barriers to communication include the personal background of the people communicating, including language differences between
staff, management and customers. The use of jargon, especially by professional and technical staff, differences in education levels
can be a substantial barrier throughout the organisation. Communication ‘noise’ is a barrier not always recognised. This is where
the message is confused by extraneous matters not relevant to that particular communication. Different levels of education and
experience can lead to different perception of individuals, leading to conflict within the organisation, between individuals and
between departments. Similarly, another barrier often not recognised is communication overload; too much information being
communicated at one time leading to confusion. Distances involved and the subsequent use of different communication facilities
is a barrier, leading to misunderstandings based on problems noted above. Finally, and perhaps most importantly, distortion of the
information transmitted. -
第2题：
6 Communication is important for all organisations and requires an understanding of communication flows and channels.
Required:
(a) Briefly explain the main purposes of the three main formal communication channels in an organisation:
(i) Downwards; (3 marks)
正确答案：
6 There are many forms of communication within an organisation, both formal and informal. Formally communicated information often flows in one of three main directions: downwards, upwards and lateral. However, all organisations also have informal communication channels and management must understand their importance.
(a) Formal communicated information flows in three main directions.
(i) Downwards. This form. of communication is often the one most easily recognised and understood. The purpose of downward communication is to give specific directives, to provide information about procedures and practices and to provide information about work practices. It also serves to tell employees about their performance and provides information on organisational and departmental objectives.
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第3题：
4 (a) Explain the auditor’s responsibilities for other information in documents containing audited financial
statements. (5 marks)
正确答案：
4 HEGAS
(a) Auditor’s responsibilities for ‘other information’
■ The auditor has a professional responsibility to read other information to identify material inconsistencies with the
audited financial statements (ISA 720 ‘Other Information in Documents Containing Audited Financial Statements’).
■ A ‘material inconsistency’ arises when other information contradicts that which is contained in the audited financial
statements. It may give rise to doubts about:
– the auditor’s conclusions drawn from audit evidence; and
– the basis for the auditor’s opinion on the financial statements.
■ In certain circumstances, the auditor may have a statutory obligation (under national legislation) to report on other
information (e.g. Management Report).
■ Even where there is no such obligation (e.g. chairman’s statement), the auditor should consider it, as the credibility of
the financial statements may be undermined by any inconsistency.
■ The auditor must arrange to have access to the other information on a timely basis prior to dating the auditor’s report.
Material inconsistency
■ If a material inconsistency is identified, the auditor should determine whether it is the audited financial statements or
the other information which needs amending.
■ If an amendment to the audited financial statements is required but not made, there will be disagreement, resulting in
the expression of a qualified or adverse opinion. (Such a situation would be extremely rare.)
■ Where an amendment to other information is necessary, but refused, the auditor’s report may include an emphasis of
matter paragraph (since the audit opinion cannot be other than unqualified with respect to this matter).
Material misstatement of fact
■ A material misstatement of fact in other information exists when information which is not related to matters appearing
in the audited financial statements is incorrectly stated or presented in a misleading manner.
■ If management do not act on advice to correct a material misstatement the auditors should document their concerns to
those charged with corporate governance and obtain legal advice.
Tutorial note: Marks would be awarded here for the implications for the auditor’s report. However, such marks, which are
for the restatement of knowledge would NOT be awarded again if repeated in answers to (b). -
第4题：
(d) Discuss the professional accountant’s liability for reporting on prospective financial information and the
measures that the professional accountant might take to reduce that liability. (6 marks)
正确答案：
(d) Professional accountant’s liability
Liability for reporting on PFI
Independent accountants may be required to report on PFI for many reasons (e.g. to help secure a bank loan). Such forecasts
and projections are inherently unreliable. If the forecast or projection does not materialise, and the client or lenders (or
investors) consequently sustain financial loss, the accountant may face lawsuits claiming financial loss.
Courts in different jurisdictions use various criteria to define the group of persons to whom independent accountants may be
held liable for providing a report on an inaccurate forecast or projection. The most common of these are that an accountant
is liable to persons with whom there is proximity:
(i) only (i.e. the client who engaged the independent accountant);
(ii) or whose relationship with the accountant sufficiently approaches privity;
(iii) and to persons or members of a limited group of persons for whose benefit and guidance the accountant supplied the
information or knew that the recipient of the information intended to supply it;
(iv) and to persons who reasonably can be foreseen to rely on the information.
Measures to reduce liability
As significant assumptions will be essential to a reader’s understanding of a financial forecast, the independent accountant
should ensure that they are adequately disclosed and clearly stated to be the management’s responsibility. Hypothetical
assumptions should be clearly distinguished from best estimates.
The introduction to any forecast (and/or report thereon) should include a caveat that the prospective results may not be
attained. Specific and extensive warnings (‘the actual results … will vary’) and disclaimers (‘we do not express an opinion’)
may be effective in protecting an independent accountant sued for inaccuracies in forecasts or projections that they have
reported on.
Any report to a third party should state:
■ for whom it is prepared, who is entitled to rely on it (if anyone) and for what purpose;
■ that the engagement was undertaken in accordance with the engagement terms;
■ the work performed and the findings.
An independent accountant’s report should avoid inappropriate and open-ended wording, for example, ‘we certify …’ and ‘we
obtained all the explanations we considered necessary’.
Engagement terms to report on PFI should include an appropriate liability cap that is reasonable given the specific
circumstances of the engagement.
The independent accountant may be able to obtain indemnity from a client in respect of claims from third parties. Such ‘hold
harmless’ clauses obligate the client to indemnify the independent accountant from third party claims. -
第5题：
E－mail, as well as telephone, ( )an important part in daily communication.A、play
B、have played
C、are playing
D、is playing
参考答案：D
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第6题：
请根据短文内容判断给出的语句是否正确，正确的写“T”，错误的写“F”。
Good Communication Skills - Key to Success
Good communication skills are the key to success in life, work and relationships. Without effective communication, a message can turn into an error, misunderstanding, frustration, or even disaster by being misinterpreted or poorly delivered.
The steps for good communication skills:
1. Know what to say. Understand clearly the purpose and intent of your message.
2. Know how to say it. Begin by making eye contact , which shows confidence. Then pay attention to your body language.
3. Listen. After you've finished talking, you should stop, listen, and look for feedback and clues of comprehension.
4. Reach understanding. To communicate well is to understand and be understood.More tips for developing good communication skills:
1. The better you are able to express yourself, the better your ability to communicate.
2. Practice your listening skills. Be considerate of other speakers by waiting until they are done before stating your views.
3. Learn to understand and appreciate different views by being open-minded. It will in turn, gain you more cooperation and understanding.
4. Avoid trying to communicate when in an emotional state. Take time to consider your position through before speaking.
When you take the time to develop good communication skills, it means you open yourself up to better relationships, more career opportunities, and increased self-confidence.
Moreover, you reach higher levels of mutual understanding and cooperation while successfully attaining your goals.
( ) 26. A message must be understood, interpreted or delivered correctly with communication.
( ) 27. When you talk with others you can pay little attention to your body language.
( ) 28. The better you are able to understand others, the better your ability to communicate.
( ) 29. Before stating your opinions, you'd better let the speaker finish his or her talking first.
( ) 30. Don't argue or debate with others if you feel angry or displeased.
参考答案：26-30：T F T T T
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第7题：
David is ( ) only accountant in my son's company.
A. the
B. an
C. a
答案：A
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第8题：
Good teamwork has played an important role in the company's success.A:place
B:game
C:effect
D:part答案：D解析：良好的团队精神在公司的成功中扮演着重要角色。place“地方”，例如：a place to have a rest休息的地方。game“游戏”，例如：computer games电脑游戏。effect“影响”, 例如：Constant physical excercises have good effects on your health．经常锻炼对身体有益。part “部分”,"play a part in...”在……中起作用，最符合题意，例如：Music plays an important part in my life．音乐是我生活中重要的一部分。 -
第9题：
She is（）only accountant in my son's company.
- A、a
- B、an
- C、the
正确答案:C -
第10题：
单选题Why do you think good sportsmanship is really important?AIt’s all part of sports.
BIt’s all part of celebration.
CIt’s the golden rule of sports.
DIt’s how to stay cool.
正确答案： B解析：
根据文章叙述可知，一个好的选手最重要的是遵守比赛规则，故选C。 -
第11题：
单选题What is the author's main purpose in the passage?ATo prove that football is the world's most important sport.
BTo show that Argentina is better than all others.
CTo compare Scotland with Argentina.
DTo explain the role of sport.
正确答案： B解析： -
第12题：
问答题Firstly, the understanding of certain backgrounds is of great significance to the cross-cultural communication. There are two kinds of communication between human beings: one is extroverted, the other is introverted. Like the computer programs, the extroverted communication processes according to the well-edited programs, or it can’t work. On the contrary, communication with the introverts is like that between the twin brothers or sisters, because they have tacit understanding and only need simple sentences or phrases in their conversations.正确答案：
首先,了解背景情况对不同文化之间的交流非常重要。人与人之间的交流有两种情况:一种是外向的,一种是含蓄的。外向的就像是计算机的程序,一切都按照编好的程序进行,否则就运转不了。与此相反的是同含蓄的人交流,这种交流就像是在一起长大的孪生兄弟姐妹之间的交往。因为他们心领神会,谈话时只需简单的句子和词语。解析： 暂无解析 -
第13题：
6 An important part of managing people in a professional organisation is to be able to distinguish between aggressiveness and assertiveness in an employee.
Required:
(a) Explain and give examples of aggressive behaviour. (8 marks)
正确答案：
6 To get the best out of people, managers need to have effective communication skills. Professional accountants as managers need to understand the difference between aggressive and assertive behaviour. Often an exchange of communication can be interpreted as a belligerent response from an employee. However, a slight difference in approach can communicate different feelings and achieve a more positive result.
(a) Aggressive behaviour is competitive and directed at defeating someone else. It is standing up for oneself at the expense of other people. It is defending one’s rights but doing so in such a way that violates the rights of other people. Aggressive behaviour ignores or dismisses the needs, wants, opinions, feelings or beliefs of others.
Characteristics of aggressive behaviour include excessive ‘I’ statements, boastfulness, and the individual’s opinions expressed as fact, threatening questions or postures from the individual, sarcasm and other throw-away remarks and a constant blaming of others.
Aggressive behaviour can be self defeating. It may cause such antagonism in the others in the organisation that they will refuse to co-operate or work with the person showing aggressive behaviour.
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第14题：
(ii) Explain why the disclosure of voluntary information in annual reports can enhance the company’s
accountability to equity investors. (4 marks)
正确答案：
(ii) Accountability to equity investors
Voluntary disclosures are an effective way of redressing the information asymmetry that exists between management and
investors. In adding to mandatory content, voluntary disclosures give a fuller picture of the state of the company.
More information helps investors decide whether the company matches their risk, strategic and ethical criteria, and
expectations.
Makes the annual report more forward looking (predictive) whereas the majority of the numerical content is backward
facing on what has been.
Helps transparency in communicating more fully thereby better meeting the agency accountability to investors,
particularly shareholders.
There is a considerable amount of qualitative information that cannot be conveyed using statutory numbers (such as
strategy, ethical content, social reporting, etc).
Voluntary disclosure gives a more rounded and more complete view of the company, its activities, strategies, purposes
and values.
Voluntary disclosure enables the company to address specific shareholder concerns as they arise (such as responding
to negative publicity).
[Tutorial note: other valid points will attract marks] -
第15题：
(b) As a newly-qualified Chartered Certified Accountant in Boleyn & Co, you have been assigned to assist the ethics
partner in developing ethical guidance for the firm. In particular, you have been asked to draft guidance on the
following frequently asked questions (‘FAQs’) that will be circulated to all staff through Boleyn & Co’s intranet:
(i) What Information Technology services can we offer to audit clients? (5 marks)
Required:
For EACH of the three FAQs, explain the threats to objectivity that may arise and the safeguards that should
be available to manage them to an acceptable level.
NOTE: The mark allocation is shown against each of the three questions.
正确答案：
(b) FAQs
(i) Information Technology (IT) services
The greatest threats to independence arise from the provision of any service which involves auditors in:
■ auditing their own work;
■ the decision-making process;
■ undertaking management functions of the client.
IT services potentially pose all these threats:
■ self-interest threat – on-going services that provide a large proportion of Boleyn’s annual fees will contribute to a
threat to objectivity;
■ self-review threat – e.g. when IT services provided involve (i) the supervision of the audit client’s employees in the
performance of their normal duties; or (ii) the origination of electronic data evidencing the occurrence of
transactions;
■ management threat – e.g. when the IT services involve making judgments and taking decisions that are properly
the responsibility of management.
Thus, services that involve the design and implementation of financial IT systems that are used to generate information
forming a significant part of a client’s accounting system or financial statements is likely to create significant ethical
threats.
Possible safeguards include:
■ disclosing and discussing fees with the client’s audit committees (or others charged with corporate governance);
■ the audit client providing a written acknowledgment (e.g. in an engagement letter) of its responsibility for:
– establishing and monitoring a system of internal controls;
– the operation of the system (hardware or software); and
– the data used or generated by the system;
■ the designation by the audit client of a competent employee (preferably within senior management) with
responsibility to make all management decisions regarding the design and implementation of the hardware or
software system;
■ evaluation of the adequacy and results of the design and implementation of the system by the audit client;
■ suitable allocation of work within the firm (i.e. staff providing the IT services not being involved in the audit
engagement and having different reporting lines); and
■ review of the audit opinion by an audit partner who is not involved in the audit engagement.
Services in connection with the assessment, design and implementation of internal accounting controls and risk
management controls are not considered to create a threat to independence provided that the firm’s personnel do not
perform. management functions.
It would be acceptable to provide IT services to an audit client where the systems are not important to any significant
part of the accounting system or the production of financial statements and do not have significant reliance placed on
them by the auditors, provided that:
■ a member of the client’s management has been designated to receive and take responsibility for the results of the
IT work undertaken; and
■ appropriate safeguards are put in place (e.g. using separate partners and staff for each role and review by a partner
not involved in the audit engagement).
It would also generally be acceptable to provide and install off-the-shelf accounting packages to an audit client. -
第16题：
(b) As a newly-qualified Chartered Certified Accountant, you have been asked to write an ‘ethics column’ for a trainee
accountant magazine. In particular, you have been asked to draft guidance on the following questions addressed
to the magazine’s helpline:
(i) What gifts or hospitality are acceptable and when do they become an inducement? (5 marks)
Required:
For each of the three questions, explain the threats to objectivity that may arise and the safeguards that
should be available to manage them to an acceptable level.
NOTE: The mark allocation is shown against each of the three questions above.
正确答案：
(b) Draft guidance
(i) Gifts and hospitality
Gifts and hospitality may be offered as an inducement i.e. to unduly influence actions or decisions, encourage illegal or
dishonest behaviour or to obtain confidential information. An offer of gifts and/or hospitality from a client ordinarily gives
rise to threats to compliance with the fundamental principles, for example:
■ self-interest threats to objectivity and/or confidentiality may be created if a gift from a client is accepted;
■ intimidation threats to objectivity and/or confidentiality may arise through the possibility of such offers being made
public and damaging the reputation of the professional accountant (or close family member).
The significance of such threats will depend on the nature, value and intent behind the offer. There may be no significant
threat to compliance with the fundamental principles if a reasonable and informed third party would consider gifts and
hospitality to be clearly insignificant. For example, if the offer of gifts or hospitality is made in the normal course of
business without the specific intent to influence decision making or to obtain information.
If evaluated threats are other than clearly insignificant, safeguards should be considered and applied as necessary to
eliminate them or reduce them to an acceptable level.
Offers of gifts and hospitality should not be accepted if the threats cannot be eliminated or reduced to an acceptable
level through the application of safeguards.
As the real or apparent threats to compliance with the fundamental principles do not merely arise from acceptance of
an inducement but, sometimes, merely from the fact of the offer having been made, additional safeguards should be
adopted. For example:
■ immediately informing higher levels of management or those charged with governance that an inducement has
been offered;
■ informing third parties (e.g. a professional body) of the offer (after seeking legal advice);
■ advising immediate or close family members of relevant threats and safeguards where they are potentially in
positions that might result in offers of inducements (e.g. as a result of their employment situation); and
■ informing higher levels of management or those charged with governance where immediate or close family
members are employed by competitors or potential suppliers of that organisation. -
第17题：
A: What's your job? B: My job is an accountant.()
参考答案： 错误
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第18题：
Each bank is () annually by a certified public accountant.
A、checked
B、examined
C、inspected
D、audited
参考答案：D
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第19题：
The best title（题目）for this short passage is _________.
A.Signs Carry Messages B.The important Communication
C.Words, Signs and Drawing D.Ways of Communication.
正确答案：D
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第20题：
While a manager communicates mostly to（ ）information,a leader uses communications to build relationships.A manager overwhelms others with details and still leaves them cold.A.transport
B.carry
C.convey
D.express答案：A解析：transport“运输货物”，carry“搬运”和express“表达思想或感情”都不能接information做宾语。convey“传达，传递”可与information搭配。 -
第21题：
In the process of communication requirement analysis, the project manager should consider the number of potential communication channels or paths as an indicator of the complexity of a project's communication. According to Metcalfe's Law, a project with 10 stakeholders has（）potential communication channels.
- A、10
- B、45
- C、50
- D、100
正确答案:B -
第22题：
单选题Who probably wrote this letter?AA landlord
BA business owner
CA bank officer
DAn accountant
正确答案： D解析：
根据第1段第1句I want to start…to my business可知写信的人Ryan Black为生意人，故选B。 -
第23题：
问答题练习5 (1) In order to communicate thoughts and feelings, there must be a conventional system of signs or symbols which mean the same to the sender and the receiver. The means of sending communications are too numerous and varied for systematic classification. Therefore, the analysis must begin with the means of receiving communication. (2) Reception of communication is achieved by our senses.正确答案：
(1) 为了交流思想和情感,必须有一个对发送者和接受者有着相同含义传统的符号或象征系统。
(2) 人们用感官知觉来接受人际交流。解析： 暂无解析