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！！

Section B–TWO questions ONLY to be attempted

2 When the board was discussing the issue of sustainability in connection with the environmental audit,the finance director said that sustainability reporting would not be necessary as the company was already sustainable because it had no 'going concern' issues.He said that JGP had been in business for over 50 years,should be able to continue for many years to come and was therefore sustainable.As far as he was concerned,this was all that was meant by sustainability.

In the discussion that followed,the board noted that in order to signal its seriousness to the local community and to investors,the environmental audit should be as thorough as possible and that as much information should be made available to the public 'in the interests of transparency'.It was agreed that contents of the audit(the agreed metrics)should be robust and with little room left for interpretation–they wanted to be able to demonstrate that they had complied with their agreed metrics for the environmental audit.

Required:

(a)Explain'sustainability'in the context of environmental auditing and criticise the fi nance director's understanding of sustainability.(6 marks)

(b)Explain the three stages in an environmental audit and explore,using information from the case,the issues that JGP will have in developing these stages.(9 marks)

(c)Define'environmental risk'.Distinguish between strategic and operational risks and explain why the environmental risks at JGP are strategic.(10 marks)

(25 marks)