ACCA高級(jí)審計(jì)與認(rèn)證業(yè)務(wù)AAA備考攻略

臨近考試，正保會(huì)計(jì)網(wǎng)校很多學(xué)員咨詢(xún)老師AAA（原P7）科目的備考方式，學(xué)員表示“自己的思路與標(biāo)答相去甚遠(yuǎn)”。針對(duì)這類(lèi)問(wèn)題，網(wǎng)校老師特做出如下分享：

ACCA考試考官按照點(diǎn)給分，只要能包含所有得分點(diǎn)并且語(yǔ)言professional即可。AAA屬于narrative的paper，完全不要求和考官一模一樣的，尤其第一道題就按照網(wǎng)課中的logic來(lái)即可！

考試臨近，建議考生們關(guān)注一下自己答題的速度。相信現(xiàn)在對(duì)于知識(shí)點(diǎn)的掌握應(yīng)該問(wèn)題不大了，接下來(lái)就是如何在有效的時(shí)間內(nèi)拿更多的分?jǐn)?shù)，課程中有講過(guò)time management的部分，一定嚴(yán)格follow。

其次，要抓住考試的核心內(nèi)容。Section A當(dāng)中的RMM，以及貫穿整個(gè)AAA 的Audit procedures，Report要看一下（比如going concern, subsequent event 以及identified misstatement 對(duì)report的影響，而且考到了report問(wèn)題就必須答完整，which means 你答到了對(duì)report的影響this is not the end，另要加上如果issue qualified opinion 要在basis for audit opinion 解釋原因，例如 ‘except for’ 這樣的關(guān)鍵詞都是不容忽視的得分點(diǎn)），Ethics也會(huì)有出題分值，希望關(guān)注一下老師沖刺班講的關(guān)于management role的講解。

2018 -2019的考試形式進(jìn)行了調(diào)整，ACCA官方公布如下：

Examination Structure – 共3道題目

The syllabus is assessed by a three-hour 15 minutes examination - Total 100 marks 

Section A

Section A will comprise a Case Study, worth 50 marks, set at the planning stage of the audit, for a single company, a group of companies or potentially several audit clients. Candidates will be provided with detailed information, which will vary between examinations, but is likely to include extracts of financial information, strategic, operational and other relevant financial information for a client business, as well as extracts from audit working papers, including results of analytical procedures.

Candidates will be required to address a range of requirements, from syllabus sections A, B, C and D, thereby tackling a real world situation where candidates may have to address a range of issues simultaneously in relation to planning, risk assessment, evidence gathering and ethical and professional considerations.

Four professional marks will be available in Section A and will be awarded based on the level of professionalism with which a candidate’s answer is presented, including the structure and clarity of the answer provided.

Section B

Section B will contain two compulsory 25 mark questions, with each being predominately based around a short scenario.

One question will always predominantly come from syllabus section E, and consequently candidates should be prepared to answer a question relating to completion, review and reporting. There are a number of formats this question could adopt, including, but not limited to, requiring candidates to assess going concern, the impact of subsequent events, evaluating identified misstatements and the corresponding effect on the auditor’s report. Candidates may also be asked to critique an auditor’s report or report which is to be provided to management or those charged with governance.

The other Section B question can be drawn from any other syllabus section, including A, B, C, D and F.

Current issues

Syllabus section G on current issues may be examined in Section A or B as appropriate. Current issues is unlikely to form the basis of any question on its own but instead will be incorporated into the Case Study or either of the Section B questions dependent on question content and the topical issues affecting the profession at the time of writing.

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2018年ACCA網(wǎng)絡(luò)課程火熱招生中>>