请注意：2020年黑龙江ACCA考试成绩查询有关内容

发布时间：2020-10-18

各位小伙伴注意了，根据ACCA考试报考通知，可知ACCA考试成绩查询入口已经开通了，为了帮助大家顺利完成成绩查询，现将有关内容分享如下，一起来看看吧。

2020年9月ACCA考试成绩已公布，考生现在登录ACCA官网即可查询。

ACCA考试成绩查询方式一共有三种，分别是：手机短信通知、邮件通知、在线查询。

（一）手机短信通知

（二）邮件通知

ACCA官方会根据所有考生的预留手机号和注册邮箱地址，通过短信和电子邮件的形式将成绩单发送给各位考生。不过，要实现这一功能，需要学员自行登录My ACCA账户中，设置邮件或短信通知成绩这一选项。

（三）在线查询

1. 进入ACCA官网http://www.accaglobal.com/hk/en.html 点击右上角My ACCA进行登录；

2. 输入账号、密码登录后进入主页面，点击Exam status & Results；

3. 跳转页面后选择View your status report；

ACCA成绩查询结果显示：

到ACCA全球官方网站http://www.accaglobal.com/hk/en.html；点击Myacca登陆，点左面框架里的“EXAMS”进入页面，中间有一段：

EXAM STATUS REPORT Your status report provides details of the ACCA exams you have already passed and those you have still to complete EXAM STATUS REPORT Your status report provides details of the ACCA exams you have already passed and those you have still to complete View your status report——这个是超级链接，点击进入就可以查看学员全部的考试分数记录。

9月ACCA考试成绩常见问题：

1、ACCA成绩有效期

ACCA 应用知识和技能课程阶段的成绩永久有效，但战略阶段课程成绩仅7年内有效。即：从学员通过战略阶段的第一门科目开始，7年内需完成战略阶段所要求的所有科目，否则从第8年开始第1年所考过的战略阶段科目成绩将会被视为过期作废。

此政策实行滚动式废除，也就是说不会在第8年时把之前7年所有考过的P阶段科目成绩都废除，只会废除第1年考过的战略阶段科目成绩，第9年会废除前2年所通过的战略阶段科目成绩，以此类推。

2、何时申请成绩复议，具体步骤

学员须在考试成绩发布日后的15个工作日内提出复议申请，具体申请的步骤为：

(1)：登录进入Myacca；

(2)：点击“Exam Status and Results”里面有“Administrative Review”；

(3)：填写和提交表格即可。

一旦成绩有误，那么学员会在下次报考截止日期前收到改正后的考试成绩。

说明：因考试政策、内容不断变化与调整，51题库考试学习网提供的考试信息仅供参考，如有异议，请考生以权威部门公布的内容为准！

以上就是今天51题库考试学习网分享的全部内容，各位小伙伴可以开始查询成绩了，是不是很激动，千万记得如对成绩结果有疑问及时申请复议。如需了解更多ACCA考试的相关内容，记得关注51题库考试学习网！

下面小编为大家准备了 ACCA考试 的相关考题，供大家学习参考。

One of your audit clients is Tye Co a company providing petrol, aviation fuel and similar oil based products to the government of the country it is based in. Although the company is not listed on any stock exchange, it does follow best practice regarding corporate governance regulations. The audit work for this year is complete, apart from the matter referred to below.

As part of Tye Co’s service contract with the government, it is required to hold an emergency inventory reserve of 6,000 barrels of aviation fuel. The inventory is to be used if the supply of aviation fuel is interrupted due to unforeseen events such as natural disaster or terrorist activity.

This fuel has in the past been valued at its cost price of $15 a barrel. The current value of aviation fuel is $120 a barrel. Although the audit work is complete, as noted above, the directors of Tye Co have now decided to show the ‘real’ value of this closing inventory in the financial statements by valuing closing inventory of fuel at market value, which does not comply with relevant accounting standards. The draft financial statements of Tye Co currently show a profit of approximately $500,000 with net assets of $170 million.

Required:

(a) List the audit procedures and actions that you should now take in respect of the above matter. (6 marks)

(b) For the purposes of this section assume from part (a) that the directors have agreed to value inventory at

$15/barrel.

Having investigated the matter in part (a) above, the directors present you with an amended set of financial

statements showing the emergency reserve stated not at 6,000 barrels, but reported as 60,000 barrels. The final financial statements now show a profit following the inclusion of another 54,000 barrels of oil in inventory. When queried about the change from 6,000 to 60,000 barrels of inventory, the finance director stated that this change was made to meet expected amendments to emergency reserve requirements to be published in about six months time. The inventory will be purchased this year, and no liability will be shown in the financial statements for this future purchase. The finance director also pointed out that part of Tye Co’s contract with the government requires Tye Co to disclose an annual profit and that a review of bank loans is due in three months. Finally the finance director stated that if your audit firm qualifies the financial statements in respect of the increase in inventory, they will not be recommended for re-appointment at the annual general meeting. The finance director refuses to amend the financial statements to remove this ‘fictitious’ inventory.

Required:

(i) State the external auditor’s responsibilities regarding the detection of fraud; (4 marks)

(ii) Discuss to which groups the auditors of Tye Co could report the ‘fictitious’ aviation fuel inventory;

(6 marks)

(iii) Discuss the safeguards that the auditors of Tye Co can use in an attempt to overcome the intimidation

threat from the directors of Tye Co. (4 marks)

正确答案：
(a)Valuationofaviationinventory–ReviewGAAPtoensurethattherearenoexceptionsforaviationfuelorinventoryheldforemergencypurposeswhichwouldsuggestamarketvaluationshouldbeused.–Calculatethedifferenceinvaluation.Theerrorininventoryvaluationis$105*6,000barrelsor$630k,whichisamaterialamountcomparedtoprofit.–Reviewprioryearworkingpaperstodeterminewhetherasimilarsituationoccurredlastyearandascertaintheoutcomeatthatstage.–Discussthematterwiththedirectorstoobtainreasonswhytheybelievethatmarketvalueshouldbeusedfortheinventorythisyear.–Warnthedirectorsthatinyouropinion,aviationfuelshouldbevaluedatthelowerofcostornetrealisablevalue(thatis$15/barrel)andthatusingmarketvaluewillresultinamodificationtotheauditreport.–Ifthedirectorsnowamendthefinancialstatementstoshowinventoryvaluedatcost,thenconsidermentioningtheissueintheweaknessletteranddonotmodifytheauditreportinrespectofthismatter.–Ifthedirectorswillnotamendthefinancialstatements,quantifytheeffectofthedisagreementinthevaluationmethod–thesumof$630,000ismaterialtothefinancialstatementsasTyeCo’sincomestatementfigureisdecreasedfromasmalllosstoalossof$130,000althoughnetassetsdecreasebyonlyabout0·3%.–ObtainamanagementrepresentationletterfromthedirectorsofTyeCoconfirmingthatmarketvalueistobeusedfortheemergencyinventoryofaviationfuel.–Ifthedirectorswillnotamendthefinancialstatements,drafttherelevantsectionsoftheauditreport,showingaqualificationonthegroundsofdisagreementwiththeaccountingpolicyforvaluationofinventory.(b)(i)ExternalauditorresponsibilitiesregardingdetectionoffraudOverallresponsibilityofauditorTheexternalauditorisprimarilyresponsiblefortheauditopiniononthefinancialstatementsfollowingtheinternationalauditingstandards(ISAs).ISA240(Redrafted)TheAuditor’sResponsibilitiesRelatingtoFraudinanAuditofFinancialStatementsisrelevanttoauditworkregardingfraud.Themainfocusofauditworkisthereforetoensurethatthefinancialstatementsshowatrueandfairview.Thedetectionoffraudisthereforenotthemainfocusoftheexternalauditor’swork.Anauditorisresponsibleforobtainingreasonableassurancethatthefinancialstatementsasawholearefreefrommaterialmisstatement,whethercausedbyfraudorerror.Theauditorisresponsibleformaintaininganattitudeofprofessionalscepticismthroughouttheaudit,consideringthepotentialformanagementoverrideofcontrolsandrecognisingthefactthatauditproceduresthatareeffectivefordetectingerrormaynotbeeffectivefordetectingfraud.MaterialityISA240statesthattheauditorshouldreduceauditrisktoanacceptablylowlevel.Therefore,inreachingtheauditopinionandperformingauditwork,theexternalauditortakesintoaccounttheconceptofmateriality.Inotherwords,theexternalauditorisnotresponsibleforcheckingallthetransactions.Auditproceduresareplannedtohaveareasonablelikelihoodofidentifyingmaterialfraud.DiscussionamongtheauditteamAdiscussionisrequiredamongtheengagementteamplacingparticularemphasisonhowandwheretheentity’sfinancialstatementsmaybesusceptibletomaterialmisstatementduetofaud,includinghowfraudmightoccur.IdentificationoffraudInsituationswheretheexternalauditordoesdetectfraud,thentheauditorwillneedtoconsidertheimplicationsfortheentireaudit.Inotherwords,theexternalauditorhasaresponsibilitytoextendtestingintootherareasbecausetheriskofprovidinganincorrectauditopinionwillhaveincreased.(ii)GroupstoreportfraudtoReporttoauditcommitteeDisclosethesituationtotheauditcommitteeastheyarechargedwithmaintainingahighstandardofgovernanceinthecompany.Thecommitteeshouldbeabletodiscussthesituationwiththedirectorsandrecommendthattheytakeappropriateactione.g.amendthefinancialstatements.ReporttogovernmentAsTyeCoisactingunderagovernmentcontract,andtheover-statementofinventorywillmeanTyeCobreachesthatcontract(thereportedprofitbecomingaloss),thentheauditormayhavetoreportthesituationdirectlytothegovernment.TheauditorofTyeConeedstoreviewthecontracttoconfirmthereportingrequiredunderthatcontract.ReporttomembersIfthefinancialstatementsdonotshowatrueandfairviewthentheauditorneedstoreportthisfacttothemembersofTyeCo.Theauditreportwillbequalifiedwithanexceptfororadverseopinion(dependingonmateriality)andinformationconcerningthereasonforthedisagreementgiven.Inthiscasetheauditorislikelytostatefactuallytheproblemofinventoryquantitiesbeingincorrect,ratherthanstatingorimplyingthatthedirectorsareinvolvedinfraud.ReporttoprofessionalbodyIftheauditorisuncertainastothecorrectcourseofaction,advicemaybeobtainedfromtheauditor’sprofessionalbody.Dependingontheadvicereceived,theauditormaysimplyreporttothemembersintheauditreport,althoughresignationandtheconveningofageneralmeetingisanotherreportingoption.(iii)Intimidationthreat–safeguardsInresponsetotheimpliedthreatofdismissaliftheauditreportismodifiedregardingthepotentialfraud/error,thefollowingsafeguardsareavailabletotheauditor.DiscusswithauditcommitteeThesituationcanbediscussedwiththeauditcommittee.Astheauditcommitteeshouldcomprisenon-executivedirectors,theywillbeabletodiscussthesituationwiththefinancedirectorandpointoutclearlytheauditor’sopinion.Theycanalsoremindthedirectorsasawholethattheappointmentoftheauditorrestswiththemembersontherecommendationoftheauditcommittee.Iftherecommendationoftheauditcommitteeisrejectedbytheboard,goodcorporategovernancerequiresdisclosureofthereasonforrejection.ObtainsecondpartnerreviewTheengagementpartnercanaskasecondpartnertoreviewtheworkingpapersandotherevidencerelatingtotheissueofpossiblefraud.Whilethisactiondoesnotresolvetheissue,itdoesprovideadditionalassurancethatthefindingsandactionsoftheengagementpartnerarevalid.ResignationIfthematterisserious,thentheauditorcanconsiderresignationratherthannotbeingre-appointed.Resignationhastheadditionalsafeguardthattheauditorcannormallyrequirethedirectorstoconveneageneralmeetingtoconsiderthecircumstancesoftheresignation.

6 Andrew is aged 38 and is single. He is employed as a consultant by Bestadvice & Co and pays income tax at the

higher rate.

Andrew is considering investing in a new business, and to provide funds for this investment he has recently disposed

of the following assets:

(1) A short leasehold interest in a residential property. Andrew originally paid ￡50,000 for a 47 year lease of the

property in May 1995, and assigned the lease in May 2006 for ￡90,000.

(2) His holding of ￡10,000 7% Government Stock, on which interest is payable half-yearly on 20 April and

20 October. Andrew originally purchased this holding on 1 June 1999 for ￡9,980 and he sold it for ￡11,250

on 14 March 2005.

Andrew intends to subscribe for ordinary shares in a new company, Scalar Limited, which will be a UK based

manufacturing company. Three investors (including Andrew) have been identified, but a fourth investor may also be

invited to subscribe for shares. The investors are all unconnected, and would subscribe for shares in equal measure.

The intention is to raise ￡450,000 in this manner. The company will also raise a further ￡50,000 from the investors

in the form. of loans. Andrew has been told that he can take advantage of some tax reliefs on his investment in Scalar

Limited, but does not know anything about the details of these reliefs

Andrew’s employer, Bestadvice & Co, is proposing to change the staff pension scheme from a defined benefit scheme

to which the firm and the employees each contribute 6% of their annual salary, to a defined contribution scheme, to

which the employees will continue to contribute 6%, but the firm will contribute 8% of their annual salary. The

majority of Andrew’s colleagues are opposed to this move, but, given the increase in the firm’s contribution rate

Andrew himself is less sure that the proposal is without merit.

Required:

(a) (i) Calculate the chargeable gain arising on the assignment of the residential property lease in May 2006.

(2 marks)

正确答案：

 

4 (a) Explain the auditor’s responsibilities for other information in documents containing audited financial

statements. (5 marks)

正确答案：
4 HEGAS
(a) Auditor’s responsibilities for ‘other information’
■ The auditor has a professional responsibility to read other information to identify material inconsistencies with the
audited financial statements (ISA 720 ‘Other Information in Documents Containing Audited Financial Statements’).
■ A ‘material inconsistency’ arises when other information contradicts that which is contained in the audited financial
statements. It may give rise to doubts about:
– the auditor’s conclusions drawn from audit evidence; and
– the basis for the auditor’s opinion on the financial statements.
■ In certain circumstances, the auditor may have a statutory obligation (under national legislation) to report on other
information (e.g. Management Report).
■ Even where there is no such obligation (e.g. chairman’s statement), the auditor should consider it, as the credibility of
the financial statements may be undermined by any inconsistency.
■ The auditor must arrange to have access to the other information on a timely basis prior to dating the auditor’s report.
Material inconsistency
■ If a material inconsistency is identified, the auditor should determine whether it is the audited financial statements or
the other information which needs amending.
■ If an amendment to the audited financial statements is required but not made, there will be disagreement, resulting in
the expression of a qualified or adverse opinion. (Such a situation would be extremely rare.)
■ Where an amendment to other information is necessary, but refused, the auditor’s report may include an emphasis of
matter paragraph (since the audit opinion cannot be other than unqualified with respect to this matter).
Material misstatement of fact
■ A material misstatement of fact in other information exists when information which is not related to matters appearing
in the audited financial statements is incorrectly stated or presented in a misleading manner.
■ If management do not act on advice to correct a material misstatement the auditors should document their concerns to
those charged with corporate governance and obtain legal advice.
Tutorial note: Marks would be awarded here for the implications for the auditor’s report. However, such marks, which are
for the restatement of knowledge would NOT be awarded again if repeated in answers to (b).

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