ACCA高级审计与认证业务AAA备考攻略

临近考试，正保会计网校很多学员咨询老师AAA（原P7）科目的备考方式，学员表示“自己的思路与标答相去甚远”。针对这类问题，网校老师特做出如下分享：

ACCA考试考官按照点给分，只要能包含所有得分点并且语言professional即可。AAA属于narrative的paper，完全不要求和考官一模一样的，尤其第一道题就按照网课中的logic来即可！

考试临近，建议考生们关注一下自己答题的速度。相信现在对于知识点的掌握应该问题不大了，接下来就是如何在有效的时间内拿更多的分数，课程中有讲过time management的部分，一定严格follow。

其次，要抓住考试的核心内容。Section A当中的RMM，以及贯穿整个AAA 的Audit procedures，Report要看一下（比如going concern, subsequent event 以及identified misstatement 对report的影响，而且考到了report问题就必须答完整，which means 你答到了对report的影响this is not the end，另要加上如果issue qualified opinion 要在basis for audit opinion 解释原因，例如 ‘except for’ 这样的关键词都是不容忽视的得分点），Ethics也会有出题分值，希望关注一下老师冲刺班讲的关于management role的讲解。

2018 -2019的考试形式进行了调整，ACCA官方公布如下：

Examination Structure – 共3道题目

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.

有意向报考ACCA的考生可点击下方按钮进行免费预评估，了解报考条件。

2018年ACCA网络课程火热招生中>>