對于ACCA學員來說，ACCA真題練習是必不可少的內(nèi)容，通過教材知識點的學員，再結(jié)合練習的掌握，讓自己充分掌握到更多的財會知識。而ACCA真題練習是檢驗學習效果的關鍵。acca練習題2021年真題哪里有？
ACCA真題在官網(wǎng)是能夠找到的一些的，但是更多的ACCA真題練習在一些教育機構(gòu)有是能夠找到的。融躍教育ACCA 模擬考試就是利用每年的ACCA真題，讓學員提前了解考試的模式是怎樣的。
戳：“各科必背定義+歷年真題中文解析+20年習題冊（PDF版）”
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
》》》ACCA P階段模擬考試，邀您試煉！了解ACCA P階段考試模式。
正確答案 ：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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ACCA普通課程升級學員可以享受課程升級抵扣，Zui高可享受2000元課程抵扣。ACCA智播課讓學員實現(xiàn)一站式學習，讓學員輕松學習，輕松備考。升級ACCA智播課，還能獲得融躍學習大禮包：單詞書紙質(zhì)版、三年模擬五年真題、知識圖冊（圖譜）、融躍計劃本。
ACCA考試的知識點內(nèi)容就分享這么多，學員如果還有更多的內(nèi)容想要學習，可以在線咨詢老師或者添加老師微信（rongyuejiaoyu）。
