ACCA AA(F8)免考,无审计相关工作经验,我依然选择并通过了AAA(P7)考试
ACCA AA(F8)免考，无审计相关工作经验，我依然选择并通过了AAA(P7)考试
AAA(P7)考试心得
我没有审计相关的工作经验，审计基础知识可以说是零，并且我的AA(F8)是免考通过的，但是P阶段课程我依然选择了AAA(P7)，徐开金老师的好口碑是原因
之一，此外就是我想要早日结束ACCA所有考试的迫
切心情。
今天我把AAA(P7)学习心得分享给大家，希望可以对
正在备考中的小伙伴们有所帮助。
制定学习计划
开始AAA(P7)学习之前，我先给自己制定了一个计
划，比如每天需要完成多少任务，多少天学习完全部课程，这样可以有效的避免拖延症(计划可以按照实际情
况而随时调整)。
对于没有基础的同学，徐老师AAA(P7)网课一定要认真听，他说的每句话都有可能是考点。
我首先把每一章的课程都听了一遍(容易理解的章节我会用1.5-2倍速度听)，全部听完后开始做每章老师划的题(找不到一样的就找同类型的题。
“八步学习法”刷题
想要通过AAA(P7)，除了要了解相关会计准则，答题框架尤为重要，因为框架中的每一个点都是得分点。
任何一道题，按照徐开金老师给的框架写答案就一定不会跑偏。
另外，归类总结也很重要，徐老师把每一个常考的会计准则归类，罗列出相关risk，还有对应的
procedure/evidence。
自己总结不好的可以参照老师总结的内容，十分有用。
“八步学习法”可以加深对题目的理解及记忆：
第一遍刷题，基本是按照八步法，开始比较慢，不过越做越快(总共用了1个多月，大概做了80多道题)。
写答案每一分都要控制在2行以内，对照marking scheme得分点来做，不啰嗦，不废话(以1.8
min/mark为目标，自己计时1.8分钟，然后看能写多少个字，做题时以这个做参考)。
第二遍刷题，靠着记忆写出答案的答题点，然后把记不住的或者错误的都写下来，用了大约半个月时间。
第三遍刷题，重点复习记不住和答错的知识点，以及总结的list，用了4、5天时间。
认真对待模拟考试
我觉得模拟考试对我的帮助非常大，因为它让我了解到自己对于考试时间管理的不足，还有哪方面的知识和技巧有所欠缺。
徐老师当时认真的给我讲解了我的不足，还给了我很大的鼓励，让我对即将到来的考试充满信心。
参加模拟考试一定要严格按照考试的时间和标准写答案，不然就失去了意义。
掌握考试技巧
考前一定要休息好，考试当天提前到达考场，考试时读题要完整仔细。
要想在考试中完成85%以上的考题，每1分都要控制在2行之内写完，而且要保证精准，不废话，要达到这点，平时做题的时候就要针对性的去练习写答案。
考试开始的前15分钟，我会先看一遍问题，然后标出每道题需要多少时间完成和我对题的了解程度。
记住，时间一到就要move on到下一题，因为后边的题也许更容易得分(考场监考老师允许的情况下，可以试试带个有震慑力的手表，当个小闹钟，哈哈)。
除了我完全答不出来的题，只要我知道的都会写个几分。
因为我觉得AAA每道题都是有答题框架的，再难的题都有1、2个白给的得分点，再简单的题，最后几个点都有可能答的不全面。
所以我的考试做题策略是：看100%题，写85%的答案(当然，这也许不适合所有人或者其他科目)。
很庆幸当初选择了徐开金老师的AAA(P7)课程，因为这个选择，让我顺利的给ACCA考试画上了完美的句号。
ACCA全部pass后的流程
上海总部地址：上海市虹口区花园路171号A3幢高顿教育
电话：400-600-8011 网址：
ACCA 全部pass 后的流程，你知道吗？
本文由高顿ACCA 整理发布，转载请注明出处 1.ACCA 每年2月份和8月份会分别公布12月份和6月份的考试成绩。
每一个通过ACCA 全部考试的学员随后会收到ACCA 英国总部邮寄的《ACCA 会员或准会员申请手册》(一般收到时间是3月初和9月初)。
每人必须根据自身的情况，如是否满足ACCA 相关工作经验要求，向ACCA 英国申请成为会员或准会员。
2.ACCA 总部收到学员申请后，不论是申请会员和准会员，都会给学员颁发ACCA 准会员证书，以确认学员成功通过所有考试。
3.对于申请会员的学员，要求他们如实填写会员申请手册，并总结平时记录的
STR(StudentTrainingRecord)中的主要工作经历和取得的工作能力，填入申请手册(在递交会员申请表时，可以暂时不提交STR ，但是，一旦ACCA 英国总部通知需要提交STR ，以便了解更详细的信息完成评估，学员需要再补交STR)。
ACCA 英国总部会对学员所填的工作记录进行评估和并与其监督人联系进行核查，确认无误后，则批准其成为ACCA 会员，一般这个过程需要两个月的时间。
4.如果学员在规定的时间内没有收到以上申请手册，可以直接登陆ACCA 网站 下载
5.对于暂时未满足工作经验的准会员，他可以在条件满足的任何时间向ACCA 递交ACCA 会员申请表。
更多ACCA 资讯请关注高顿ACCA 官网：。
【最新】 ACCA战略专业阶段(SBL SBR AFM APM AAA)科目介绍及备考建议
【最新】ACCA战略专业阶段（SBL/SBR/AFM/APM/AAA）科目介绍及备考建议ACCA战略专业阶段是整个课程体系中对考生能力要求最高的一个阶段，强烈建议战略专业阶段学员预留充分的备考时间，尤其是Strategic Business Leader - 战略商业领袖，ACCA官方建议至少预留18周以上的时间来准备。
SBL科目介绍及备考建议【SBL科目介绍】SBL“战略商业领袖”课程是一个实质性的综合考试，它在更广泛的专业、组织和社会背景下，将企业的主要职能与战略领导相结合，并要求ACCA学员站在领导立场分析业务情况，提供和实施适当、有效和可持续的解决方案。
通过综合案例研究，展示组织领导能力、高级咨询或咨询能力以及相关专业技能。
【SBL科目关联性】(SBL)战略商业领袖课程是ACCA战略专业阶段的核心必修课程，它与之前学习的AB(会计师与企业）PM(业绩管理）AA （审计与认证）存在一定的联系，同时，与EPSM（职业道德与专业技能模块）也存在联系，建议完成职业道德模块后学习本课程。
【SBL课程学习备考建议】SBL课程主要是考察ACCA学员在technical skills和professional skills两个方面的技能。
这些问题项可能要求考生承担不同的角色扮演，视情况而定。
在100分的总分中，有20分专业技能分数。
尽可能拿到professional skills 的分值是顺利通过SBL的关键。
SBR科目介绍及备考建议【SBR科目介绍】(SBR)战略商业报告的主要内容是会计师的职业道德及专业原则，编报集团财务报表，应用所学专业判断能力，针对各种实体机构的财务业绩，公司财务状况评估，能为不同利益相关者解析财务报表和综合报告的意义并提出意见和建议，包括非财务数据。
评估财务报告框架的适宜性，批判性探讨会计监管体系中的变化以及对财务报告的影响。
【SBR科目关联性】(SBR)战略商业报告课程是ACCA财务会计体系下的最后一门课程，它是前面FA(财务会计)，(FR)财务报告课程的后续课程，在前两门课程的基础上更加深入地考察考生对会计准则的掌握程度和运用相关知识进行财务分析的能力。
ACCA
一，ACCA对中国学员的免试政策金融专业免试5门课程（F1-F5）会计学–获得学士学位免试5门课程（F1-F5）会计学–辅修专业免试3门课程（F1-F3）二，ACCA目前的科目设置如下，共16门（学员需通过12门必修科目及2门选修科目共14门课程）（F只需有四级水平，P需要更高的英语能力）1.知识课程FUNDAMENTALS--KNOWLEDGEF1 会计师与企业 Accountant in Business (AB)F2 管理会计 Management Accounting (MA)F3 财务会计 Financial Accounting (FA)2.技能课程 FUNDAMENTALS—SKILLSF4 公司法与商法 Corporate and Business Law (CL)F5 业绩管理 Performance Management (PM)F6 税务 Taxation (TX)F7 财务报告 Financial Reporting (FR)F8 审计与认证业务 Audit and Assurance (AA)F9 财务管理 Financial Management (FM)专业阶段3.职业核心课程 PROFESSIONAL—ESSENTIALSP1 公司治理、风险和职业道德 Governance, Risk & Ethics (GRE)P2 公司报告 Corporate Reporting (CR)P3 商务分析 Business Analysis (BA)4.职业选修课程 PROFESSIONAL-- OPTIONS(四门任选二门)P4 高级财务管理Advanced Financial Management (AFM)P5 高级业绩管理 Advanced Performance Management。
有心企业高层P6 高级税务 Advanced Taxation (ATX)。
acquisition acca解释 -回复
acquisition acca解释-回复ACCA（Association of Chartered Certified Accountants）是国际上最具影响力的专业会计机构之一，也是全球最受尊重的会计资格之一。
通过ACCA的认证，个人可以获得国际性的会计职业认可与发展机会。
ACCA 认证被全球各类企业和机构广泛认可，为会员提供优秀的职业机会和卓越的职业前景。
ACCA的获取有一系列的步骤和要求，下面将逐步回答有关ACCA获取的问题。
第一步：加入ACCA进入ACCA学习和认证计划的首要条件是成为ACCA会员。
任何年满16岁的人都可以申请成为ACCA会员，并开始他们的ACCA之旅。
成为ACCA 会员有两种途径：通过入学或通过免试。
通过入学的途径是选择在ACCA认可的大学或教育机构学习并完成相关的ACCA课程。
这些教育机构会将你的学习成绩直接发送给ACCA，以便你成为ACCA会员。
另一种途径是通过免试，如果你已经获得了其他会计学位或认可的资格，你可以申请免除一些ACCA的考试科目。
第二步：通过考试完成ACCA课程后，你需要参加一系列的考试。
ACCA考试分为两个级别：基础阶段（Fundamentals）和专业阶段（Professional）。
基础阶段包括9门核心科目，专业阶段包括3门核心科目和2门选修科目。
在每门考试中，你需要达到一定的及格分数才能通过考试。
考试科目涵盖了诸如财务会计、管理会计、审计、税务、业务、治理等领域的知识和技能。
在考试前，ACCA会为你提供大量的学习资源和指导，以确保你能充分准备并成功通过考试。
第三步：获取相关工作经验除了通过考试，ACCA还要求会员具备一定程度的相关工作经验。
这是为了确保ACCA会员具备实际运用会计技能的能力。
根据ACCA的要求，会员需要在注册会计师事务所、财务部门或与财务相关的角色中工作，以获得所需的工作经验。
第四步：完成“道德和职业技能”模块ACCA对会员要求具备良好的道德伦理观念和职业技能。
acca的aaa的历年试题
acca的aaa的历年试题ACCA是全称为国际特许公认会计师协会（Association of Chartered Certified Accountants）。
该协会提供国际化的会计师培训和认证，被公认为会计、金融和商业领域最具权威的专业资格之一。
而AAA（Advanced Audit and Assurance）是ACCA资格考试中的一门高级审计与保证考试科目。
它对考生的审计技能、专业判断力以及道德和职业行为进行评估。
本文将通过对ACCA的AAA历年试题的分析，探讨该科目的考试重点和要点，并给出一些应对考试的有效策略。
一、试题一: 审计规范与职业操守审计规范和职业操守是AAA考试的基础和核心内容。
通过对审计准则、国际审计准则、职业道德规范等的学习，可以加深对审计规范和职业道德的理解。
二、试题二: 风险评估和控制在审计中，风险评估和控制是非常重要的环节。
考生需要了解不同类型企业的风险，并学会通过风险评估和控制方法来保护企业利益。
三、试题三: 财务报告质量保证财务报告质量保证作为审计的核心任务之一，要求审计师具备较强的技能和方法。
考生需要掌握财务报告准则和质量保证框架，了解报告编制、审计程序和审计取证等方面的要求。
四、试题四: 专项审计领域专项审计领域是AAA考试的重要内容，包括各种特殊审计和行业特定的审计。
考生需要了解各种专项审计的要求和方法，并能应用于实际的审计案例中。
五、试题五: 管理控制与审计管理控制与审计是企业内部控制的核心部分，也是审计师评估评估企业管理和财务风险的重要依据。
考生需要学习不同管理控制方法和内部审计规范，掌握评估并提供改进建议的能力。
六、试题六: 专业审计服务专业审计服务是AAA考试的拓展内容，主要包括与审计职业相关的其他专业服务。
考生需要了解和掌握相关服务的范围和适用情况，理解其与审计工作的关联性。
七、试题七: 道德、职业行为和法规道德、职业行为和法规是ACCA考试中重要的一环。
acca证书报考条件
acca证书报考条件
ACCA证书是应用全球范围内的外语商业知识和技能的可信度和可持
续性的标志。
ACCA除了是一项重要的商业证书，还是一项全球性的
职业资格。
想要取得ACCA证书，需要满足以下几个方面的要求：
1. 学历要求
申请ACCA证书需要有一定的学历背景，通常要求申请者拥有国际认
可的本科或者研究生学历。
但是，本科或者研究生学历并不是必须的。
如果申请者在没有相关学历背景的情况下拥有比较高水平的英语语言
水平和相关工作经验的话，也可以考虑申请参加ACCA考试。
2. 年龄要求
在申请ACCA证书时，需要确保自己已经满18岁。
而对于那些未满
18岁的申请者，必须获得家长或监护人的书面同意。
3. 英语水平要求
在申请ACCA证书时，要求申请者具有良好的英语语言水平，可以通
过TOEFL或雅思等国际标准的英语语言考试来证明。
4. 相关工作经验
申请ACCA证书需要申请者具有相关的工作经验，以证明申请者的商业领域知识和技能。
ACCA要求申请者在获得ACCA证书前至少有3年相关领域的工作经验，在该经验中又担任财务、管理会计、金融、税收、审计等相关领域的职务。
5. 费用要求
取得ACCA证书需要缴纳一定的考试费用，这个费用因考试阶段和申请者所在国家而异。
同时，还需要提交申请费用和年度会员费。
虽然取得ACCA证书的要求较为严格，但是这也可以从一个侧面说明ACCA证书的重要性和信誉度。
申请者可以通过遵守上述条件，通过ACCA考试，取得ACCA证书，提高自己在商业领域的知识和技能，为自己创造更好的职业前景。
ACCAF8术语翻译
ACCAF8术语翻译序号英语汉语1 ability to perform the work 能力履行工作2 acceptance procedures 承兑程序过程3 accountability 经管责任,问责性4 accounting estimate 会计估计5 accounts receivable listing 应收帐款挂牌6 accounts receivable 应收账款7 accruals listing 应计项目挂牌8 accruals 应计项目9 accuracy 准确性10 adverse opinion 否定意见11 aged analysis 年老的分析(法,学)研究12 agents 代理人13 agreed-upon procedures 约定审查业务14 analysis of errors 错误的分析(法,学)研究15 anomalous error 反常的错误16 appointment ethics 任命伦理学17 appointment 任命18 associated firms 联合的坚挺19 association of chartered certified accounts(ACCA)特计的证(经执业的结社 (ACCA)20 assurance engagement 保证债务21 assurance 保证22 audit 审计,审核,核数23 audit acceptance 审计承兑24 audit approach 审计靠近25 audit committee 审计委员会,审计小组26 ahudit engagement 审计业务约定书27 audit evaluation 审计评价28 audit evidence 审计证据29 audit plan 审计计划30 audit program 审计程序31 audit report as a means of communication 审计报告如一个通讯方法32 audit report 审计报告33 audit risk 审计风险34 audit sampling 审计抽样35 audit staffing 审计工作人员36 audit timing 审计定时37 audit trail 审计线索38 auditing standards 审计准则39 auditors' duty of care 审计(查帐)员的抚养责任40 auditors' report 审计报告41 authority attached to ISAs 代理权附上到国际砂糖协定42 automated working papers 自动化了工作文件43 bad debts 坏账44 bank 银行45 bank reconciliation 银行对账单,余额调节表46 beneficial interests 受益权47 best value 最好的价值48 business risk 经营风险49 cadbury committee cadbury 委员会50 cash count 现金盘点51 cash system 兑现系统52 changes in nature of engagement 改变债务的性质上53 charges and commitments 费用和评论54 charities 宽大55 chinese walls chinese 墙壁56 chronology of an audit 一审计的年代表57 CIS application controls CIS 申请控制58 CIS environments stand-alone microcomputers CIS 环境单机微型计算器59 client screening 委托人甄别60 closely connected 接近地连接61 clubs 俱乐部62 communications between auditors and management 通讯在审计(查帐)员和经营之间63 communications on internal control 内部控制上的通讯64 companies act 公司法65 comparative financial statements 比较财务报表66 comparatives 比较的67 competence 能力68 compilation engagement 编辑债务69 completeness 完整性70 completion of the audit 审计的结束71 compliance with accounting regulations 符合～的作法会计规则72 computers assisted audit techniques (CAATs) 计算器援助的审计技术 (CAATs)73 confidence 信任74 confidentiality 保密性75 confirmation of accounts receivable 应收帐款的查证76 conflict of interest 利益冲突77 constructive obligation 建设的待付款78 contingent asset 或有资产79 contingent liability 或有负债80 control environment 控制环境81 control procedures 控制程序82 control risk 控制风险83 controversy 论战84 corporate governance 公司治理,公司管制85 corresponding figures 相应的计算86 cost of conversion 转换成本,加工成本87 cost 成本88 courtesy 优待89 creditors 债权人90 current audit files 本期审计档案91 database management system (DBMS) 数据库管理制度 (数据管理系统)92 date of report 报告的日期93 depreciation 折旧,贬值94 design of the sample 样品的设计95 detection risk 检查风险96 direct verification approach 直接核查法97 directional testing 方向的抽查98 directors' emoluments 董事酬金99 directors' serve contracts 董事服务合约100 disagreement with management 与经营的不一致101 disclaimer of opinion 拒绝表示意见102 distributions 分销,分派103 documentation of understanding and assessmentof control risk控制风险的协商和评定的文件编集104 documenting the audit process 证明审计程序105 due care 应有关注106 due skill and care 到期的技能和谨慎107 economy 经济108 education 教育109 effectiveness 效用,效果110 efficiency 效益,效率111 eligibility / ineligibility 合格 / 无被选资格112 emphasis of matter 物质的强调113 engagement economics 债务经济学114 engagement letter 业务约定书115 error 差错116 evaluating of results of audit procedures 审计手序的结果评估117 examinations 检查118 existence 存在性119 expectations 期望差距120 expected error 预期的错误121 experience 经验122 expert 专家123 external audit 独立审计124 external review reports 外部的评论报告125 fair 公正126 fee negotiation 费谈判127 final assessment of control risk 控制风险的确定评定128 final audit 期末审计129 financial statement assertions 财政报告宣称130 financial 财务131 finished goods 产成品132 flowcharts 流程图133 fraud and error 舞弊134 fraud 欺诈135 fundamental principles 基本原理136 general CIS controls 一般的 CIS 控制137 general reports to mangement 对 (牛犬等的)疥癣的一般报告138 going concern assumption 持续经营假设139 going concern 持续经营140 goods on sale or return 货物准许退货买卖141 goodwill 商誉142 governance 统治143 greenbury committee greenbury 委员会144 guidance for internal auditors 指导为内部审计员145 hampel committee hampel 委员会146 haphazard selection 随意选择147 hospitality 款待148 human resources 人力资源149 IAPS 1000 inter-bank confirmation procedures IAPS 1000 在中间- 银行查证程序过程150 IAPS 1001 CIS environments-stand-alonemicrocomputersIAPS 1001 CIS 环境-单机微型计算器151 IAPS 1002 CIS environments-on-line computersystemsIAPS 1002 CIS 环境-(与主机)联机计算器系统152 IAPS 1003 CIS environments-database systems IAPS 1003 CIS 环境- 数据库系统153 IAPS 1005 the special considerations in theaudit of small entities在小的个体审计中的 IAPS 1005 特别的考虑154 IAS 2 inventories 信息家电 2 库存155 IAS 10 events after the balance sheet date在平衡 sheeet 日期後面的信息家电 10 事件156 IFAC's code of ethics for professionalaccountantsIFAC's 道德准则为职业会计师157 income tax 所得税158 incoming auditors 收入审计(查帐)员159 independent estimate 独立的估计160 ineligible for appointment 无被选资格的为任命161 information technology 信息技术162 inherent risk 固有风险163 initial communication 签署通讯164 insurance 保险165 intangibles 无形166 integrity 完整性167 interim audit 中期审计168 internal auditing 内部审计169 internal auditors 内部审计师170 internal control evaluation questionnaires(ICEQs)内部控制评价调查表171 internal control questionnaires (ICQs) 内部控制调查表172 internal control system 内部控制系统173 internal review assignment 内部的评论转让174 international audit and assurance standardsboard (IAASB)国际的审计和保证标准登船 (IAASB)175 international auditing practice statements(IAPSs)国际的审计实务声明 (IAPSs)176 international federation of accountants (IFAC) 国际会计师联合会 (IFAC)177 inventory system 盘存制度178 inventory valuation 存货估价179 ISA 230 documentation 文件编制180 ISA 240 fraud and error 国际砂糖协定 240 欺诈和错误181 ISA 250 consideration of law and regulations 法和规则的国际砂糖协定 250 考虑182 Isa 260 communications of audit matters withthose charge governance审计物质的国际砂糖协定 260 通讯由于那些索价统治183 isa 300 planning isa 300 计划编制184 isa 310 knowledge of the business 企业的 isa 310 知识185 isa 320 audit materiality 审计重要性186 isa 400 accounting and internal control isa 400 会计和内部控制187 isa 402 audit considerations relating toentities using service organisations与正在使用的个体有关的 isa 402个审计考虑服务组织188 isa 500 audit evidence 审计证据189 isa 501 audit evidence-additionalconsiderations for specific itemsisa 501个审计证据- 补偿为特殊条款190 isa 510 external confirmations isa 510个外部的查证191 isa 520 analytical procedures 分析性程序192 isa 530 audit sampling 审计抽样193 isa 540 audit of accounting estimates 解释估计的 isa 540 审计194 isa 560 subsequent events 期后事项195 isa 580 management representations 管理当局声明书196 isa 610 considering the work of internalauditingisa 610 以内部审计的工作看来197 isa 620 using the work of an expert isa 620 使用专家的工作198 isa 700 auditors' report on financialstatements财务报表上的 isa 700 审计(查帐)员的报告199 isa 710 comparatives isa 710个比较的200 isa 720 other information in documentscontaining audited financial statementsisa 720 证券包含 audited 财务报表的其他信息201 isa 910 engagement to review financialstatementsisa 910 债务复阅财务报表202 isas and rss isas 和 rss203 joint monitoring unit 连接检验单位204 knowledge of the entity's business 个体的企业知识205 law and regulations 法和规则206 legal and regulations 法定权利和规则207 legal obligation 法定义务,法定责任208 levels of assurance 保险程度,保障水平209 liability 负债210 limitation on scope 审计范围限制211 limitation of audit 审计的提起诉讼的限期212 limitations of controls system 控制系统的提起诉讼的限期213 litigation and claims 诉讼和赔偿214 litigation 诉讼215 loans 借款,贷款216 long term liabilities 长期负债217 lowballing lowballing218 management 管理219 management integrity 经营完整220 management representation letter 管理当局声明书221 marketing 推销,营销,市场学222 material inconsistency 决定性的前后矛盾223 material misstatements of fact 重大误报224 materiality 重要性225 measurement 计量226 microcomputers 微型计算器227 modified reports 变更报告228 narrative notes 叙述证券229 nature 性质230 negative assurance 消极保证231 net realizable value 可实现净值232 non-current asset register 非本期的财产登记233 non-executive directors 非执行董事234 non-sampling risk 非抽样风险235 non-statutory audits 目标236 objectivity 客观性237 obligating event 负有责任事件238 obligatory disclosure 有拘束的揭示239 obtaining work 获得工作240 occurrence 出现241 on-line computer systems (与主机)联机计算器系统242 opening balances 期初余额243 operational audits 经营审计,作业审计244 operational work plans 操作上的工作计划245 opinion shopping 意见购物246 other information 其他的信息247 outsourcing internal audit 支援外包的内部核数248 overall review of financial statements 财务报表的包括一切的评论249 overdue fees 超储未付费250 overhead absorption 管理费用分配251 periodic plan 定期的计划252 permanent audit files 永久审计档案253 personal relationships 个人的亲属关系254 planning 计划编制255 population 抽样总体256 precision 精密257 preface to ISAs and RSs 国际砂糖协定的序文和债券附卖回交易258 preliminary assessment of control risk 控制风险的预备评定259 prepayments 预付款项260 presentation and disclosure 提示和揭示261 problems of accounting treatment 会计处理的问题262 procedural approach 程序上的靠近263 procedures 程序264 procedures after accepting nomination 程序过程在接受提名之后265 procurement 采购266 professional duty of confidentiality 保密的职业责任267 projection of errors 错误的规划268 provision 备抵,准备269 public duty 公共职责270 public interest 公众利益271 publicity 宣传272 purchase ledger 购货分类账273 purchases and expenses system 买和费用系统274 purchases cut-off 买截止275 put on enquiry 询价上的期货买卖276 qualified opinion 保留意见277 qualifying disclosure 合格揭示278 qualitative aspects of errors 错误的性质上的方面279 random selection 随机选择280 reasonable assurance 合理保证281 reassessing sampling risk 再评价抽样风险282 reliability 可靠性283 remuneration 报酬284 report to management 对经营的报告285 reporting 报告286 research and development costs 研究和开发成本287 reservation of title 保留288 reserves 准备,储备289 revenue and capital expenditure 岁入和资本支出290 review 评论291 review and capital expenditure 评论和资本支出292 review 评论293 review engagement 复阅债务294 rights 认股权295 rights and obligations 认股权和待付款296 rights to information 对信息的认股权297 risk and materiality 风险和重要性298 risk-based approach 以风险为基础的方式299 romalpa case romalpa 个案300 rotation of auditor appointments 审计(查帐)员任命的循环301 rules of professional conduct 职业道德守则302 sales cut-off 销售截止303 sales system 销售(货)制度304 sales tax 销售税,营业税305 sales 销售,销货306 sample size 样本量307 sampling risk 抽样风险308 sampling units 抽样单位309 schedule of unadjusted errors 未调整的错误表310 scope and objectives of internal audit 内部核数的范围和目标311 segregation of duties 职责划分312 service organization 服务组织313 significant fluctuations or unexpectedrelationships可重视的 (市价)波动或不能预料的亲属关系314 small entity 小的个体315 smaller entities 比较小的个体316 sole traders 个体营业者317 sources of knowledge 知识的根源318 specimen letter on internal control 内部控制上的样本证书319 stakeholders 赌款保存人320 standardised working papers 标准化工作文件321 statement 1:integrity,objectivity andindependence声明 1: 完整，客观性和独立322 statement 2:the professional duty of confidence 声明 2: 信任的职业责任323 statement 3: advertising ,publicity andobtaining professional work声明 3: 广告法(学) ，宣传和获得专业性工作324 statement 5:changes in professionalappointment声明 5: 在职业上的任命中的改变325 statistical sampling 统计抽样326 statutory audit 法定审计327 statutory books 法定卷册328 statutory duty 法定责任329 stewardship 总管的职务330 strategic plan 战略性计划331 stratification 分层332 subsequent events 期后事项333 substantive procedures 实词程序过程334 substantive tests 实质性测试335 sufficient appropriate audit evidence 充分的适当审计证据336 summarising errors summarising 错误337 sundry accruals 杂的应计项目338 supervision 监督339 supervisory and monitoring roles 监督的和检验角色340 suppliers' statements 供应商的声明341 system and internal controls 系统和内部的控制342 systematic selection 系统选择法343 systems-based approach 以系统为基础的方式344 tangible non-current assets 有形的非流动资产345 tendering 投标,清偿346 terms of the engagement 债务的条件347 tests of control 控制的证人348 the AGM 周年大会349 the board 委员会350 three Es 三 Es351 timing 定时352 tolerable error 可容忍误差353 trade accounts payable and purchases 贸易应付帐款和买354 trade accounts payable listing 贸易应付帐款挂牌355 training 培训356 treasury 国库,库房357 TRUE 真实358 turnbull committee turnbull 委员会359 ultra vires 越权360 uncertainty 不确定性361 undue dependence 未到(支付)期的未决362 unqualified audit report 无条件的审计报告363 unqualified report 无条件的报告364 using the knowledge 使用知识365 using the work of an expert 使用专家的工作366 valuation 计价，估价367 value for money 现金(交易)价格368 voluntary disclosure 自愿披露369 wages and salaries 工资，薪金370 wages system 工资系统371 work in progress 在产品372 working papers 工作底稿。
一文看懂ACCA各科目内容、特点、题型、分值、通过率、难度、彼此关系·····
ACCA考试共有15个考试科目，其中AB(F1)、MA(F2)、FA(F3)、LW(F4)、PM(F5)、TX(F6)、FR(F7)、AA(F8)、FM(F9)为F阶段课程，共9个科目，SBL、SBR、AFM(P4)、APM(P5)、ATX(P6)、AAA(P7)为P阶段课程，共6个科目。
ACCA课程中，F阶段科目全部为必修课，P阶段科目中SBL、SBR为必修课，其他为选修课(4选2参加考试)，ACCA考试一共考过13科即可变成ACCA准会员。
考试之前一定要对ACCA有全面的了解，知己知彼方能百战不殆。
AB (F1)1英文名：Accountant in Business2中文名：会计师与企业3课程内容：主要是帮助无任何商业背景知识的学员初步建立人力资源、企业组织、商业环境及相互之间影响关系的相关知识内容。
内容涵盖：企业组织，公司管理，会计和报告体系，内部财务控制，人力资源管理，会计职业道徳。
4科目联系：AB(F1)是SBL课程中《公司治理，风险管理与职业道德》和《商务分析》的基础。
5考试时间：2小时(机考)6考试分值：A部分一一30道单选题(每题2分，共计60分)一一16道单选题(每题1分，共计16分)B部分一一情景为基础的6道多任务题(由单选、多选、判断题构成，每题4分，共计24分)7课程难度：☆☆8时间花费：☆☆☆2019年全球平均通过率：82.50%MA (F2)1英文名：Management Accounting2中文名：管理会计3课程内容：主要向学员介绍了管理会计体系的主要元素以及管理会计如何发挥支持企业决策, 制定企业决策的作用。
内容涵盖：管理会计，管理信息，成本会计，预算和标准成本，业绩衡量，短期决策方法。
4科目联系：MA(F2)《管理会计》是PM(F5)《业绩管理》和APM(P5)《高级业绩管理》的基础。
5考试时间：2小时(机考)6考试分值：A部分一一35道单选题(每题2分，共计70分)B部分一一3道多任务题(由计算、简单、论述题构成，每题10分，共计30分)7课程难度：☆☆8时间花费：☆☆☆2019年全球平均通过率：65.00%FA (F3)1英文名：Financial Accounting2中文名：财务会计3课程内容：主要向学员介绍了财务会计准则、相关会计科目账户建立以及准确财务信息的提供。
考前抱佛脚 ACCA F8 AA Audit and Assurance (AA)简答题练习
考前抱佛脚| ACCA F8 AA Audit and Assurance (AA)简答题练习PS：答案由考官答案整理。
1.2014 Dec Q3 (a) 4m benefits Audit committee Appointing an audit committee will benefit Bluebird in the following ways: –Bluebird does not currently have any non-executive directors, hence once appointed, they will bring considerable external experience to the board as well as challenging the decisions of executive directors and contributing to independent judgements. –The finance director will benefit in that he will be able to raise concerns and discuss accounting issues with the audit committee.– It will help to improve the quality of the financial reporting of Bluebird; whilst the company already has a finance director, the audit committee will assist by reviewing the financial statements. –The establishment of an audit committee can help to improve the internal control environment of the company. The audit committee is able to devote more time and attention to areas such as internal controls. –The audit committee will assume responsibility for appointing and liaising with the external audit firm, thusensuring the independence of the external auditor especially in cases of dispute with management.2.2014 Dec Q3 (b) 6m Factors to consider when appointing NEDAdvantages：(i) Antony Goldfinch already has experience of being a NED for another company and he has sat on an audit committee, hence he will be familiar with what the role entails and will be able to bring experience of being a NED to Bluebird.In addition, Antony Goldfinch has indicated he is agreeable to being paid a fixed fee which is not profit related; this is important as an independent NED’s remuneration should be unrelated to the performance of the company. (ii) Jacob Mallard is currently a finance director and so he possesses recent and relevant financial experience which is required for at least one member of the audit committee.In addition, he operates in the retail industry and so would be aware of key issues facing companies like Bluebird and so would have an appropriate mix of experience and knowledgeDisadvantages：(i) Appointing Antony Goldfinch as a NED has disadvantages as he works for a banking company and so would not have relevant experience of companies such as Bluebird; hence he could lack the critical skills and relevant experience needed to provide meaningful advice to the executive directors.In addition, Antony Goldfinch is already an executive director for a large multinational company and a NED for another company; it might be difficult for him to devotesufficient time to his role at Bluebird. (ii) Jacob Mallard is the brother of the chief executive and therefore he is not an independent NED. He might be inclined to agree with the chief executive as he is his brother rather than providing the level of objective judgement required from a NED.Also he wants a contract as a NED for a period of seven years; all directors including NEDs must be subject to re-election at regular intervals not exceeding three years.3.2013 June Q1 (a) 5m why communication is importance/ three mattersIn accordance with ISA 260 Communication with Those Charged with Governance, it is important for the auditors to report to those charged with governance as it helps in the following ways: (1) It assists the auditor and those charged with governance in understanding matters related to the audit, and in developing a constructive working relationship. This relationship is developed while maintaining the auditor’s independence and objectivity.(2) It helps the auditor in obtaining, from those charged with governance, information relevant to the audit. For example, those charged with governance may assist the auditor in understanding the entity and its environment, in identifying appropriate sources of audit evidence and in providing information about specific transactions or events.(3) It helps those charged with governance in fulfilling their responsibility to oversee the financial reporting process,thereby reducing the risks of material misstatement of the financial statements.4.2012 Dec Q2 (a) 3m State THREE rights of an auditor Auditors’ rights –Right of access at all times to the company’s books, accounts and vouchers. –Right to require from an officer of the company such information or explanations as they think necessary for the performance of their duties as auditors. –Right to receive all communications relating to written resolutions.– Right to attend any general meeting of the company.5.2012 Dec Q2 (c) 3m THREE limitations of external audits. Limitations of external auditsSampling – it is not practical for an auditor to test 100% of transactions and so they have to apply sampling methodologies in selecting balances/transactions to test. Therefore, there could be an error in an item not selected for testing by the auditor.Subjectivity –financial statements include judgemental and subjective areas and therefore the auditor is required to use their judgement in assessing whether the financial statements are true and fair.Audit report format –the format of the opinion is determined by International Standards on Auditing. However, the terminology术语used is not usually understood by non-accountants. This means that users may not actually understand the audit opinion given.Historic information –the audit report is often issued some time after the year end, and so the financial information can be quite different to the current position. In the current marketplace where companies’ financial positions can change quite quickly, the audit opinion may no longer be relevant as it is out of date.6.2013 June Q5 (a) 5m Elements of an assurance serviceThree separate parties:–The intended user who is the person who requires the assurance report. –The responsible party, which is the organisation responsible for preparing the subject matter to be reviewed. –The practitioner (i.e. an accountant) who is the professional who will review the subject matter and provide the assurance.A second element is a suitable subject matter. The subject matter is the data that the responsible party has prepared and which requires verification. Suitable criteria are required in an assurance engagement. The subject matter is compared to the criteria in order for it to be assessed and an opinion provided. Sufficient appropriate evidence has to be obtained by the practitioner in order to give the required level of assurance. An assurance report is the opinion that is given by the practitioner to the intended user and the responsible party.7.2012 Dec Q4 (a) 5m Five fundamental principles Fundamental principles Integrity –to be straightforward and honest in allprofessional and business relationships. Objectivity –to not allow bias, conflict of interest or undue influence of others to override professional or business judgements.Professional Competence and Due Care –to maintain professional knowledge and skill at the level required to ensure that a client receives competent professional services, and to act diligently勤奋地and in accordance with applicable technical and professional standards. Confidentiality –to respect the confidentiality of information acquired as a result of professional and business relationships and, therefore, not to disclose any such information to third parties without proper authority, nor use the information for personal advantage. Professional Behaviour –to comply with relevant laws and regulations and avoid any action that discredits the profession.8. 2013 June Q2 (a) 5m –five independence ethical threats(i) Self-interest– Contingent fee arrangements.– Close personal or business relationships.(ii) Self-review– Member of assurance team being or recently having been employed by the client in a position to influence the subject matter being reviewed. –Involvement in implementation of financial system and subsequently reporting on the operation of said system. (iii) Advocacy – Acting as an advocate on behalf of a client in litigation ordisputes.– Promoting shares in a listed audit client.(iv) Familiarity – Long association with a client.– Former partner of firm being employed by client.(v) Intimidation–Threat of removal as assurance firm. –Threat of not being awarded non-audit engagements if disagree with directors’ accounting treatment.9.2012 Dec Q3 (c) 5m Factors to consider before establishing an internal audit department–The costs of establishing an IA department will be significant, therefore prior to committing to these costs and management time, a cost benefit analysis should be performed.– The size and complexity of Sunflower should be considered. The larger, more complex and diverse a company is, then the greater the need for an IA department. At Sunflower there are 25 supermarkets and a head office and therefore it would seem that the company is diverse enough to gain benefit from an IA department.– The role of any IA department should be considered. The finance director should consider what tasks he would envisage IA performing. He should consider whether he wishes them to undertake inventory counts at the stores, or whether he would want them to undertake such roles as internal controls reviews. – Having identified the role of any IA department, the finance director should consider whether there are existing managers oremployees who could perform these tasks, therefore reducing the need to establish a separate IA department– The finance director should assess the current control environment and determine whether there are departments or stores with a history of control deficiencies. If this is the case, then it increases the need for an IA department.10. 2013 June Q4 (b)(c) 10m How IA prevent fraud/ limitation of establish and maintain an IA(b) Preventing and detecting fraud and error The directors of Bush-Baby Hotels Co (Bush-Baby) are responsible for the prevention and detection of fraud and error.However, the new internal audit department can help the directors by assessing the main areas of fraud risk, assessing the adequacy and effectiveness of control systems and helping to develop controls to mitigate key risks. Having developed the controls, they can undertake regular reviews of compliance by each hotel of these controls. Where non-compliance is identified, they can instigate further training if necessary or report suspected frauds to senior management. Where fraud is suspected, the internal audit department can undertake a detailed fraud investigation to identify who is involved, likely sums stolen and gather evidence for any subsequent police investigation.(c) Limitations of establishing and maintaining an internal audit department The internal auditors of Bush-Baby will be employees of the company and so this can impair their independence, as theymay not report issues to those charged with governance for fear of losing their job. Although some internal auditors are professionally qualified, there is no requirement to be qualified, as there is for external auditors. Hence, there may be gaps in the experience and technical knowledge of the internal audit department.The cost of establishing an internal audit department can be significant; hence prior to recruiting a team, the management of Bush-Baby should consider carefully the roles the team can perform and whether this will generate sufficient value for money. As Bush-Baby has not previously had any form of internal audit, there may be some resistance from employees of the company. They may be uncomfortable with the idea of their work being reviewed, especially if the first role of the department is to undertake fraud investigations.11.2012 Dec Q3 (a) 5m List FIVE sources of information that would be of use in gaining an understanding of the audit client and for each source describe what you would expect to obtain– Prior year audit file:Identification of issues that arose in the prior year audit and how these were resolved. Also whether any points brought forward were noted for consideration for this year’s audit.– Prior year financial statements:Provides information in relation to the size of the entity as well as the key accounting policies and disclosure notes.– Discussions with management:Provides information in relation to any important issues which have arisen or changes to the company during the year– Accounting systems notes:Provides information on how each of the key accounting systems operates.– Permanent audit file:Provides information in relation to matters of continuing importance for the company and the audit team, such as statutory books information or important agreements.12.2014 Dec Q1(a) 5m importance of audit planning Importance of audit planning –It helps the auditor to devote appropriate attention to important areas of the audit. –It helps the auditor to identify and resolve potential problems on a timely basis. –It helps the auditor to properly organise and manage the audit engagement so that it is performed in an effective and efficient manner. –It facilitates the direction and supervision of engagement team members and the review of their work. –It assists, where applicable, in the coordination of work done by experts.13.2013 June Q3 (a) 5m explain “materiality and performance materiality”– Auditors need to establish the materiality level for the financial statements as a whole, as well as assessperformance materiality levels, which are lower than the overall materiality.– Materiality is defined in ISA 320 as follows: ‘Misstatements, including omissions, are considered to be material if they, individually or in the aggregate, could reasonably be expected to influence the economic decisions of users taken on the basis of the financial statements.’– First the auditor must consider both the amount (quantity) and the nature (quality) of any misstatements, or a combination of both– As per ISA 320, materiality is often calculated using benchmarkssuch as 5% of profit before tax or 1% of total revenue or total expenses.– In calculating materiality, the auditor should also set the performance materiality level. Performance materiality is normally set at a level lower than overall materiality. It is used for testing individual transactions, account balances and disclosures.– The aim of performance materiality is to reduce the risk that the total of errors in balances, transactions and disclosures does not in total exceed overall materiality14. 2012 Dec Q1(c) 12m FOUR audit procedures using CAAT on inventory and using CAAT’s advantage and disadvantageComputer-assisted audit techniques (CAATS) (i) Audit procedures using CAATS– The audit team can use audit software to calculate inventory days for the year-to-date to compare against theprior year to identify whether inventory is turning over slower, as this may be an indication that it is overvalued.– Audit software can be used d to produce an aged inventory analysis to identify any slow moving goods, which may require write down or an allowance.– Cast the inventory listing to confirm the completeness and accuracy of inventory– Audit software can be utilised to recalculate cost and net realisable value for a sample of inventory.(ii) Advantages of using CAATS–CAATs enable the audit team to test a large volume of inventory data accurately and quickly.–CAATs can test program controls within the inventory system as well as general IT controls, such as passwords.–CAATs reduce the level of human error in testing and hence provide a better quality of audit evidence.–CAATs results can be compared with traditional audit testing; if these two sources agree, then overall audit confidence will increase.(iii) Disadvantages of using CAATS–The cost of using CAATs in this first year will be high as there will be significant set up costs, it will also be a time-consuming process which increases costs.–As this is the first time that CAATs will be used on Lily’s audit, then the team may require training on the specific CAATs to be utilised.– If testing is performed over the live inventory system, then there is a risk that the data could be corrupted or lost.–The inventory system may not be compatible with the audit firm’s CAATs, in which case bespoke定做的 CAATs may be required, which will increase the audit costs.15.2013 June Q1 (c) 4m FOUR application controls Document counts –the number of invoices to be input are counted, the invoices are then entered one by one, at the end the number of invoices input is checked against the document count. This helps to ensure completeness of input. Existence checks –the system is set up so that certain key data must be entered, such as supplier name, otherwise the invoice is rejected. This helps to ensure accuracy of input. One for one checking – the invoices entered into the system are manually agreed back one by one to the original purchase invoices. This helps to ensure completeness and accuracy of input.Review of output to expected value –an independent assessment is made of the value of purchase invoices to be input, this is the expected value. The invoices are input and the total value of invoices is compared to the expected value. This helps to ensure completeness of input.16. 2014 Dec Q6 (a) 5m ISA 620 using the work of an expertReliance on the work of an independent valuer –ISA 500 Audit Evidence requires auditors to evaluate the competence, capabilities including expertise and objectivity of a management expert. –This would include consideration of the qualifications ofthe valuer and assessment of whether they were members of any professional body or industry association.–The expert’s independence should be ascertained, with potential threats such asundue reliance on Jackdaw or a self-interest threat such as share ownership considered. –In addition, Puffin & Co should meet with the expert and discuss with them their relevant expertise, in particular whether they have valued similar land and buildings to those of Jackdaw Motor Cars Co (Jackdaw) in the past.–Puffin & Co should also consider whether the valuer understands the accounting requirements of IAS 16 Property, Plant and Equipment in relation to valuations. –The valuation should then be evaluated. The assumptions used should be carefully reviewed and compared to previous revaluations at Jackdaw. These assumptions should be discussed with both management and the valuer to understand the basis of any valuations.17. 2013 June Q2 (b) 3m the responsibilities of auditors and management related to going concernManagement have a responsibility under IAS 1 Presentation of Financial Statements to undertake an assessment of the company’s ability to continue as a going concern and to make appropriate disclosures with regards to going concern. In accordance with ISA 570 Going Concern, the auditor’s responsibility is to obtain sufficient appropriate audit evidence about the appropriateness of management’s use of the going concern assumption in the preparation of the financial statements by undertaking appropriate substantiveprocedures.The auditor should consider whether the period of management’s going concern assessment is adequate. The assessment needs to cover a period of no less than 12 months from the date of the financial statements. In addition, the auditor should conclude whether there is a material uncertainty about the entity’s ability to continue as a going concern and consider the reporting implications.。
ACCA-ATX(P6)全国成绩第一名考生经验分享,你也应该这么去做
ACCA-ATX(P6)全国成绩第一名考生经验分享，你也应该这么去做2019年12月考季ACCA-ATX成绩全国第一很意外的得知自己在ACCA 2019年12月考季中获得了ATX(UK)科目中国大陆第一考分的成绩，受ACCA广州代表处与金立品教育的委托，为各位还在此科目奋斗中的学员们写一篇考试与学习经验分享。
我会在本文中尽力讲述各种学习方法与经验总结，希望对各位学员有所益处。
感谢ACCA特许公认会计师协会提供了一个学习与考试平台，让我能通过最严格的考试获取以前不曾能学到的知识。
感谢金立品教育的刘佳老师让我在具体学习过程中少走很多弯路，提升我的学习效率。
感谢我的家人支持我考试，让我免受家务劳动的困苦。
二“4选2”的选择如何在战略考试阶段的选修课中进行“4选2”的选择？我的判断原则很简单，就2条(分先后顺序)1. 选择你最感兴趣的考试科目，感兴趣的理由可能是如下：A.我想在国外拿到审计报告签字权，所以我要选AAA(或者我正在会计师事务所工作)。
B.我对高级财务管理中的金融学知识很感兴趣，我想补充这部分内容的知识储备，所以我选择AFM。
C.APM的知识能直接对于我的现有工作产生很大益处。
2. 选择你比较有把握通过的考试科目三为什么选择ATX(UK)?理由 1英国税制非常成熟，经过了100-200多年的发展，虽然英国税法里的各个税种交错影响显得异常复杂，学的时候很费力，但是，这门课程的知识在国内其他财务金融类资格证书考试里无法获取，学习就应该深入不了解的领域，特别ACCA 的学习就是要扩展你的全球视野。
会计准则方面，所有主要工业国家都在模仿国际会计准则;所有的财务管理课程都在重复现金流量折现模型;但是通过ATX(UK)的学习，你会对一个成熟老牌工业国家的主要税制有全面理解，当你系统的学习过ATX(UK)，又有中国税法的知识，以后在全球任何一个国家工作学习，只要能拿到英语版的税法教材，你都能有自信在几个月时间内吃透当地国家的税法规则。