【摘要】 关注ACCA考试历年真题可以更好地掌握考试出题动向，明确知识点和考查方式。考必过小编为大家精心整理了2008年6月ACCA考试：Part I真题答案(14)，希望能够帮助即将参加ACCA考试的考生们顺利达成考试目标。让我们来看看2008年6月ACCA考试：Part I真题答案(14)的详细内容吧，内容如下：
导读：无忧考网提供了“2008年6月ACCA考试：Part I真题答案“希望对后来者有所启示。 (b) Internal control statement The United States Securities and Exchange Commission (SEC) guidelines are to disclose in the annual report as follows： A statement of management’s responsibility for establishing and maintaining adequate internal control over financial reporting for the company. This will always include the nature and extent of involvement by the chairman and chief executive，but may also specify the other members of the board involved in the internal controls over financial reporting. The purpose is for shareholders to be clear about who is accountable for the controls. A statement identifying the framework used by management to evaluate the effectiveness of this internal control. This will usually involve a description of the key metrics， measurement methods (e.g. rates of compliance，fair value measures，etc)and tolerances allowed within these. Within a rules-based environment， these are likely to be underpinned by law. Management’s assessment of the effectiveness of this internal control as at the end of the company’s most recent fiscal year. This may involve reporting on rates of compliance，failures，costs，resources committed and outputs (if measurable) achieved. A statement that its auditor has issued an attestation report on management’s assessment. Any qualification to the attestation should be reported in this statement. Tutorial note： guidance from other corporate governance codes is also acceptable.
以上就是2008年6月ACCA考试：Part I真题答案(14)的详细内容，生命需要保持一种激情，相信奋斗以后一定会有好的成果，小编整理的资讯内容希望能够帮助即将参加ACCA考试的考生们顺利达成考试目标，加油。更多资讯关注考必过网站，最新消息小编会第一时间发布！