CIMA Exam CIMAPRA17-BA4-1 Topic 3 Question 98 Discussion

Actual exam question for CIMA's CIMAPRA17-BA4-1 exam

Question #: 98
Topic #: 3

Which ONE of the following provides an example of circumstances that may create self-review threats for a professional accountant in public practice?

AThe discovery of a significant error during a re-evaluation of the work of the professional accountant in public practice

BReporting on the operation of financial systems after being involved in their design or implementation

CA member of the assurance team being, or having recently been, a director or officer of that client

DAll of the above

Show Suggested Answer

Suggested Answer: C

by Gianna at Sep 18, 2024, 08:25 AM

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Jerry

4 days ago

But reporting on financial systems after being involved in their design can create self-review threats.

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Carin

7 days ago

I disagree, I believe the answer is D.

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Leslee

9 days ago

Option B seems like the obvious choice here. If you're involved in designing or implementing a system, how can you objectively assess its operation? Seems like a clear self-review threat to me.

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Jerry

11 days ago

I think the answer is B.

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