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 A-BOTH questions are compulsory and MUST be attempted

1 Jolie Co is a large company,operating in the retail industry,with a year ended 30 November 2010.You are a manager in Jen & Co,responsible for the audit of Jolie Co,and you have recently attended a planning meeting with Mo Pitt,the fi nance director of the company.As this is the fi rst year that your fi rm will be acting as auditor for Jolie Co,you need to gain an understanding of the business risks facing the new client.Notes from your meeting are as follows: