快报~快报~ACCAer们需要知道的：考试科目《审计与认证业务》新考纲变化

发布时间：2020-01-03


据悉，关于《审计与认证业务》这一科目的考试大纲，近些年做了些许的改变。这些改变，对于一些新手ACCAer们肯定是猝不及防的，那么新手ACCAer们怎样去科学地理解和学习《审计与认证业务》新考纲呢？简而言之，就是ACCAer们不能b抱着侥幸心理，临时抱佛脚；必须一步一个脚印，踏踏实实地、有规划地、有重点地进行学习和理解记忆。一边理解一边背诵，这样的学习效果才是最好，以下51题库考试学习网就为大家总结了这些学习方法能够帮助大家更加高效率地学习AA（F8）这一学科：

方法一、

要有重点的进行学习和复习，俗话说，取其精华，去其糟粕；这句话不是无道理的。首先相对于其他考试科目而言，AA所需要记忆和理解的知识点比较固定，考纲虽说有变化但其实没有太大的变化，51题库考试学习网建议可以去利用syllabus和past exams去着重学习知识难点，温馨提示一下哦，虽然51题库考试学习网一直强调要有重点地进行学习和记忆，但也不意味着只是学习重点知识，其他知识点就不需要记忆。这里强调地是要花大量时间去理解和记忆重点知识，花少一部分的时间去理解其他知识要点。

方法二、

据很多“老手”ACCAer们的一些经验，他们认为练习past exams是效果是相对来说最好的。那到底该怎么练习past exams呢？首先，要对考官给出的答案和自己的答案进行对比，考虑差别在哪里，是否能减少两者之间的差别。尽可能地去体会和理解考官的答案，做到感同身受。其次，刷题也要具有目的性，不仅要横向刷题，而且还需要纵向刷题，注意哟，这里的横向纵向刷题不是指的盲目刷题哦，要根据自己的实际情况，自己哪一部分比较薄弱就花少部分时间来刷题，比较巩固的一部分就花相对少的时间去刷题。但其实，很多题目中虽然可能表达的意思存在不同，但万变不离其宗，考的知识点还是那个知识点，所以在面对一些题目时，要开拓自己的思维，不要被表面所迷惑，熟悉和牢记考试知识点才能清晰明了地抓住考试的核心。在后期，51题库考试学习网建议大家就不要再去记新的知识点了，将已装进脑袋里面的知识点巩固一次又一次，要根据自己复习的情况进行查漏补缺，再去多次复习考试概率较高、重点难点问题。

方法三、

在考试时一定要做好时间规划，考试没有要求考到满分，一些不知道该怎么做的题千万不能一直纠结。遇到难题直接跳过，把自己可以拿到分的和自己掌握较好的题目先写好，保证自己会的不丢分之后，再去逐一突破难题，这样才能拿到高分。

 

以上就是关于《审计与认证业务》考纲发生了新的变化，这些学习方法你了解到了吗？最后，51题库考试学习网预祝ACCAer们成功通过考试~



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。

You are the audit manager of Chestnut & Co and are reviewing the key issues identified in the files of two audit clients.

Palm Industries Co (Palm)

Palm’s year end was 31 March 2015 and the draft financial statements show revenue of $28·2 million, receivables of $5·6 million and profit before tax of $4·8 million. The fieldwork stage for this audit has been completed.

A customer of Palm owed an amount of $350,000 at the year end. Testing of receivables in April highlighted that no amounts had been paid to Palm from this customer as they were disputing the quality of certain goods received from Palm. The finance director is confident the issue will be resolved and no allowance for receivables was made with regards to this balance.

Ash Trading Co (Ash)

Ash is a new client of Chestnut & Co, its year end was 31 January 2015 and the firm was only appointed auditors in February 2015, as the previous auditors were suddenly unable to undertake the audit. The fieldwork stage for this audit is currently ongoing.

The inventory count at Ash’s warehouse was undertaken on 31 January 2015 and was overseen by the company’s internal audit department. Neither Chestnut & Co nor the previous auditors attended the count. Detailed inventory records were maintained but it was not possible to undertake another full inventory count subsequent to the year end.

The draft financial statements show a profit before tax of $2·4 million, revenue of $10·1 million and inventory of $510,000.

Required:

For each of the two issues:

(i) Discuss the issue, including an assessment of whether it is material;

(ii) Recommend ONE procedure the audit team should undertake to try to resolve the issue; and

(iii) Describe the impact on the audit report if the issue remains UNRESOLVED.

Notes:

1 The total marks will be split equally between each of the two issues.

2 Audit report extracts are NOT required.

正确答案：

Audit reports

Palm Industries Co (Palm)

(i) A customer of Palm’s owing $350,000 at the year end has not made any post year-end payments as they are disputing the quality of goods received. No allowance for receivables has been made against this balance. As the balance is being disputed, there is a risk of incorrect valuation as some or all of the receivable balance is overstated, as it may not be paid.

This $350,000 receivables balance represents 1·2% (0·35/28·2m) of revenue, 6·3% (0·35/5·6m) of receivables and 7·3% (0·35/4·8m) of profit before tax; hence this is a material issue.

(ii) A procedure to adopt includes:

– Review whether any payments have subsequently been made by this customer since the audit fieldwork was completed.

– Discuss with management whether the issue of quality of goods sold to the customer has been resolved, or whether it is still in dispute.

– Review the latest customer correspondence with regards to an assessment of the likelihood of the customer making payment.

(iii) If management refuses to provide against this receivable, the audit report will need to be modified. As receivables are overstated and the error is material but not pervasive a qualified opinion would be necessary.

A basis for qualified opinion paragraph would be needed and would include an explanation of the material misstatement in relation to the valuation of receivables and the effect on the financial statements. The opinion paragraph would be qualified ‘except for’.

Ash Trading Co (Ash)

(i) Chestnut & Co was only appointed as auditors subsequent to Ash’s year end and hence did not attend the year-end inventory count. Therefore, they have not been able to gather sufficient and appropriate audit evidence with regards to the completeness and existence of inventory.

Inventory is a material amount as it represents 21·3% (0·51/2·4m) of profit before tax and 5% (0·51/10·1m) of revenue; hence this is a material issue.

(ii) A procedure to adopt includes:

– Review the internal audit reports of the inventory count to identify the level of adjustments to the records to assess the reasonableness of relying on the inventory records.

– Undertake a sample check of inventory in the warehouse and compare to the inventory records and then from inventory records to the warehouse, to assess the reasonableness of the inventory records maintained by Ash.

(iii) The auditors will need to modify the audit report as they are unable to obtain sufficient appropriate evidence in relation to inventory which is a material but not pervasive balance. Therefore a qualified opinion will be required.

A basis for qualified opinion paragraph will be required to explain the limitation in relation to the lack of evidence over inventory. The opinion paragraph will be qualified ‘except for’.

24 Sigma’s bank statement shows an overdrawn balance of $38,600 at 30 June 2005. A check against the company’s cash book revealed the following differences:

1 Bank charges of $200 have not been entered in the cash book.

2 Lodgements recorded on 30 June 2005 but credited by the bank on 2 July $14,700.

3 Cheque payments entered in cash book but not presented for payment at 30 June 2005 $27,800.

4 A cheque payment to a supplier of $4,200 charged to the account in June 2005 recorded in the cash book as a receipt.

Based on this information, what was the cash book balance BEFORE any adjustments?

A $43,100 overdrawn

B $16,900 overdrawn

C $60,300 overdrawn

D $34,100 overdrawn

正确答案：A

(iv) how these problems might be overcome. (4 marks)

正确答案：
(iv) Problems with delegation can be overcome by careful selection and training, an open communication system, the establishment of an appropriate control system and a system that rewards effective delegation.

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