ACCA考试08年6月P1试题答案（15）

　　内容摘要：2010年ACCA12月份考试时间为12月6日-15日。为了方便广大考生复习，正保会计网校ACCA试题中心将会为大家呈现ACCA历年试题及答案。

　　2010年ACCA12月份考试时间为12月6日-15日。为了方便广大考生复习，正保会计网校ACCA试题中心将会为大家呈现ACCA历年试题及答案。

　　（c） The external reporting requirements （from the Sarbanes-Oxley section 404） being ‘too ambitious’ for small and medium companies

　　There are several arguments to support Professor Leroi’s remark.

　　Fewer spare resources to carry out internal control. SMEs tend to operate with lower levels of spare resource than larger businesses and conducting internal reviews would be more of a challenge for them.

　　The extra attestation fee （over and above normal audit fee） for the attestation of the internal control report could be a constraint for many SMEs.

　　Lack of expertise from within existing employees （to internally audit/police as well as carry out internal activities） would be a likely constraint.

　　SMEs will have fewer activities and less complexity，hence less need for shareholders to require the information （less to go wrong）.

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