ACCA考试 2022_07_08 每日一练
(c) Explain what ‘fiduciary responsibility’ means and construct the case for broadening the football club board’s
fiduciary responsibility in this case. (7 marks)
(ii) State, with reasons, whether Messier Ltd can provide Galileo with accommodation in the UK without
giving rise to a UK income tax liability. (2 marks)
Matthew Black is well aware that the achievement of the growth targets for the 2005 to 2007 period will depend on
successful implementation of the strategy, affecting all parts of the company’s activities.
(c) Explain the key issues affecting implementation and the changes necessary to achieve Universal’s ambitious
growth strategy. (15 marks)
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