特许公认会计师公会(The Association of Chartered Certified Accountants）简称ACCA，成立于1904年，是目前世界上领先的专业会计师团体，也是国际学员最多、学员规模发展最快的专业会计师组织。今天我们要看的就是ACCA考试中P5科目的每日一练，希望大家能从做题过程中提升自己。

Question：If an auditor discovers fraud in the course of a statutory audit which of the following would be the least acceptable outcome?

A. The fraud is clearly disclosed in the financial statements.

B. The auditor reports the fraud to the appropriate regulatory agency.

C. The audit report is modified on the grounds that the manipulation required to conceal the fraud undermines the truth and fairness of the financial statements.

D. The directors report the matter to the appropriate regulatory agency.

The correct answer is: The auditor reports the fraud to the appropriate regulatory agency.

The auditor reporting the fraud to a third party will always be seen as a last resort. Making such a report involves breach of the professional duty of confidentiality and so could lead the auditor open to accusations of unprofessional behaviour. There may also be the risk of claims that the auditors' report was defamatory.

备考之路漫长艰辛，需要大家持之以恒，每天要进行复习，切忌三天打鱼两天晒网，帮考网会一直在您的身边，支持您，陪伴您。祝愿大家早日功成名就！！！