ACCA/CAT

为了帮助考生系统的复习ACCA考试课程全面的了解2011年ACCA考试的相关重点，小编特汇总了ACCA历年考题，希望对您参加本次考试有所帮助！！

Professor West countered by saying that whilst Sarbanes-Oxley may have had some problems，it remained the case that it regulated corporate governance in the ‘largest and most successful economy in the world’。He said that rules will sometimes be hard to follow but that is no reason to abandon them in favour of what he referred to as ‘softer’ approaches.

（a） There are arguments for both rules and principles-based approaches to corporate governance.

Required：

（i） Describe the essential features of a rules-based approach to corporate governance； （3 marks）

（ii） Construct the argument against Professor West‘s opinion， and in favour of Professor Leroi’s opinion that a principles-based approach would be preferable in developing countries. Your answer should consider the particular situations of developing countries. （10 marks）

（b） The Sarbanes-Oxley Act contains provisions for the attestation （verification） and reporting to shareholders of internal controls over financial reporting.

Required：

Describe the typical contents of an external report on internal controls. （8 marks）

（c） Construct the arguments in favour of Professor Leroi‘s remark that external reporting requirements on internal controls were ‘too ambitious’ for small and medium companies.

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