ACCA2019-2020MA（F2）考试大纲，速看！

正确答案：
(b) In a market place such as that in which SSH competes, product and service quality assumes critical significance. Quality is
a key determinant of the financial results and the level of competitiveness achieved by SSH. This will always be the case and
therefore quality may be viewed as a strategic necessity if SSH is to prosper in the future. Therefore, the statements of the
manager of Bonlandia operations are myopic at best and unethical at worst! Businesses use software in a variety of different
ways but poor quality software can do serious harm to businesses. Much will depend on the extent to which a business uses
its information for strategic reasons as opposed to meeting operational needs. The more a business uses its information
systems for strategic reasons then the greater the potential damage suffered as a consequence of poor quality software. It is
wrong for the manager of Bonlandia operations to knowingly promote the installation of poor quality business software in
clients’ businesses. The effects can be costly to clients in terms of poor planning, control and decision-making with potential
losses of client goodwill and reputation.

正确答案：
(d) The following performance measures which could be used to assess the quality of service provided to its clients:
– The reliability of staff in keeping to scheduled appointment times with clients
– The responsiveness of staff to client enquiries or requests for assistance
– The quality of communications between SSH and its clients
– The competence of its staff in providing training to its clients
– The access times to staff upon the request of clients
– The availability of staff to meet emergency needs of clients
– The security of the data of its client base.
Notes: (i) Only six performance measures were required
(ii) Other relevant performance measures would be acceptable.

正确答案：
(a) The management of an organisation need to exercise control at different levels within an organisation. These levels are often
categorised as being strategic, tactical and operational. The information required by management at these levels varies in
nature and content.
Strategic information
Strategic information is required by the management of an organisation in order to enable management to take a longer term
view of the business and assess how the business may perform. during that period. The length of this longer term view will
vary from one organisation to another, being very much dependent upon the nature of the business and the ability of those
responsible for strategic direction to be able to scan the planning horizon. Strategic information tends to be holistic and
summary in nature and would be used by management when, for example, undertaking SWOT analysis. In Moffat Ltd
strategic information might relate to the development of new services such as the provision of a home-based vehicle recovery
service or the provision of twenty-four hour servicing. Other examples would relate to the threats posed by Moffat Ltd’s
competitors or assessing the potential acquisition of a tyre manufacturer in order to enhance customer value via improved
efficiency and lower costs.
Tactical information
Tactical information is required in order to facilitate management planning and control for shorter time periods than strategic
information. Such information relates to the tactics that management adopt in order to achieve a specific course of action. In
Moffat Ltd this might involve the consideration of whether to open an additional outlet in another part of the country or
whether to employ additional supervisors at each outlet in order to improve the quality of service provision to its customers.
Operational information
Operational information relates to a very short time scale and is often used to determine immediate actions by those
responsible for day-to-day management. In Moffat Ltd, the manager at each location within Moffat Ltd would require
information relating to the level of customer sales, the number of vehicles serviced and the number of complaints received
during a week. Operational information might be used within Moffat Ltd in order to determine whether staff are required to
work overtime due to an unanticipated increase in demand, or whether operatives require further training due to excessive
time being spent on servicing certain types of vehicle.

正确答案：
(c) The objective of a review engagement is to enable the auditor to obtain moderate assurance as to whether the financial
statements have been prepared in accordance with an identified financial reporting framework. This is defined in ISRE 2400
Engagements to Review Financial Statements.
In order to obtain this assurance, it is necessary to gather evidence using analytical procedures and enquiries with
management. Detailed substantive procedures will not be performed unless the auditor has reason to believe that the
information may be materially misstated.
The auditor should approach the engagement with a high degree of professional scepticism, looking for circumstances that
may cause the financial statements to be misstated. For example, in Hugh Co, the fact that the preparer of the financial
statements is part-qualified may lead the auditor to believe that there is a high inherent risk that the figures are misstated.
As a result of procedures performed, the auditor’s objective is to provide a clear written expression of negative assurance on
the financial statements. In a review engagement the auditor would state that ‘we are not aware of any material modifications
that should be made to the financial statements….’
This is normally referred to as an opinion of ‘negative assurance’.
Negative assurance means that the auditor has performed limited procedures and has concluded that the financial statements
appear reasonable. The user of the financial statements gains some comfort that the figures have been subject to review, but
only a moderate level of assurance is provided. The user may need to carry out additional procedures of their own if they
want to rely on the financial statements. For example, if Hugh Co were to use the financial statements as a means to raise
further bank finance, the bank would presumably perform, or require Hugh Co to perform, additional procedures to provide
a higher level of assurance as to the validity of the figures contained in the financial statements.
In comparison, in an audit, a high level of assurance is provided. The auditors provide an opinion of positive, but not absolute
assurance. The user is assured that the figures are free from material misstatement and that the auditor has based the opinion
on detailed procedures.