注意！报考ACCA的同学们，你们的报考攻略来啦！

发布时间：2020-04-17

相信大家都或多或少的听说过ACCA。那么什么是ACCA呢？由51题库考试学习网为您进行解答。ACCA是目前财经领域认可度最高的资格证书，也是世界上拥有学员和会员最多的，为此还被我国称之为“国际注册会计师”。 今天，报考ACCA的同学们有福了，你们的报考攻略来啦！

首先成为ACCAer的第一步就是注册ACCA成为ACCA学员，那不知道怎么注册的同学们一定要仔细看下面的这篇文章哦！

注册程序

请准备好您的以下证件待上传，所有上传文件为彩色扫描件或者照片格式。身份证或者护照学历/学位证书。持国外学历及MPAcc学员还需提交所有课程成绩单。高校在校生注册需提交学校出具的在校证明函及所学所有学年的课程考试合格的成绩单其他有利申请免试的证书译文：非英文证件均需提交英文翻译件译文须由高校或者公司加盖红章，公证处/翻译公司提供的正规翻译件均可。2. 请记住您的注册号和密码，以便查询注册进度。3. 请确定您提供给ACCA的EMAIL地址真实有效。ACCA将通过 EMAIL与学员确认注册及发布重要信息。详细申请步骤：登录，点击Apply now 开始进行网上注册。在注册过程中遇到的问题您可以与ACCA中国客服联系。

知道了ACCA的注册内容，大家还想知道其他相关信息吗？想知道那就继续看下去吧！

缴费情况：

在ACCA官网缴费是支持使用银联卡和支付宝的。但ACCA总部推荐学员使用双币信用卡在线考试报名。这样将可以及时确认报名成功并且可以享受提前考试报名时段的优惠价格。 但如果在我们缴纳ACCA报名费时，网页显示报名成功，但未收到银行扣款通知怎么办?如果其他步骤都没有出错，并且有显示报考成功的话，有可能是由于因为报名时ACCA使用的信用卡预授权消费，信用卡发卡行会先把你这笔缴费款冻结住，一般银行过1-2个工作日会跟ACCA官方对账，确定这笔款项真的没问题时，才会把费用真正扣除。所以，当出现上述情况时，先检查自己的各项信息，没错的话，可以过两天再查询具体情况吧！

就业前景：

国际知名机构建立了密切的合作关系，包括跨国企业、各国地方企业、其他会计师组织、教育机构、以及联合国、世界银行等世界性组织。全球共有7000多家ACCA认证雇主，其中在中国有超过700家ACCA认证雇主，这些认证雇主企业将优先录用及提升ACCA会员及毕业生。

ACCA未来的就业方向和行业主要集中在以下公司：

国际国内大型银行及投资银行：花旗银行、汇丰银行、渣打银行、中国工商银行、中国银行等。

保险及金融投资机构：中国国际金融公司、美国高盛、美国友邦保险、鼎辉投资等。

国际知名企业：可口可乐(中国)有限公司、微软(中国)有限公司、西门子中国有限公司等。

中国大型国有及民营企业：中国移动通信集团、中国石油天然气集团、阿里巴巴、联想集团等。

国际知名咨询企业及会计师事务所：麦肯锡、埃森哲、四大国际会计师事务所。

以上就是由51题库考试学习网为您带来的有关AACA的相关信息了，想要获取更多信息的同学，请持续关注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。

(ii) Evaluate the relative advantages and disadvantages of Chen’s risk management committee being

non-executive rather than executive in nature. (7 marks)

正确答案：
(ii) Advantages and disadvantages of being non-executive rather than executive
The UK Combined Code, for example, allows for risk committees to be made up of either executive or non-executive
members.
Advantages of non-executive membership
Separation and detachment from the content being discussed is more likely to bring independent scrutiny.
Sensitive issues relating to one or more areas of executive oversight can be aired without vested interests being present.
Non-executive directors often bring specific expertise that will be more relevant to a risk problem than more
operationally-minded executive directors will have.
Chen’s four members, being from different backgrounds, are likely to bring a range of perspectives and suggested
strategies which may enrich the options open to the committee when considering specific risks.
Disadvantages of non-executive membership (advantages of executive membership)
Direct input and relevant information would be available from executives working directly with the products, systems
and procedures being discussed if they were on the committee. Non-executives are less likely to have specialist
knowledge of products, systems and procedures being discussed and will therefore be less likely to be able to comment
intelligently during meetings.
The membership, of four people, none of whom ‘had direct experience of Chen’s industry or products’ could produce
decisions taken without relevant information that an executive member could provide.
Non-executive directors will need to report their findings to the executive board. This reporting stage slows down the
process, thus requiring more time before actions can be implemented, and introducing the possibility of some
misunderstanding.

2 It was the final day of a two-week-long audit of Van Buren Company, a longstanding client of Fillmore Pierce Auditors.

In the afternoon, Anne Hayes, a recently qualified accountant and member of the audit team, was following an audit

trail on some cash payments when she discovered what she described to the audit partner, Zachary Lincoln, as an

‘irregularity’. A large and material cash payment had been recorded with no recipient named. The corresponding

invoice was handwritten on a scrap of paper and the signature was illegible.

Zachary, the audit partner, was under pressure to finish the audit that afternoon. He advised Anne to seek an

explanation from Frank Monroe, the client’s finance director. Zachary told her that Van Buren was a longstanding client

of Fillmore Pierce and he would be surprised if there was anything unethical or illegal about the payment. He said

that he had personally been involved in the Van Buren audit for the last eight years and that it had always been

without incident. He also said that Frank Monroe was an old friend of his from university days and that he was certain

that he wouldn’t approve anything unethical or illegal. Zachary said that Fillmore Pierce had also done some

consultancy for Van Buren so it was a very important client that he didn’t want Anne to upset with unwelcome and

uncomfortable questioning.

When Anne sought an explanation from Mr Monroe, she was told that nobody could remember what the payment

was for but that she had to recognise that ‘real’ audits were sometimes a bit messy and that not all audit trails would

end as she might like them to. He also reminded her that it was the final day and both he and the audit firm were

under time pressure to conclude business and get the audit signed off.

When Anne told Zachary what Frank had said, Zachary agreed not to get the audit signed off without Anne’s support,

but warned her that she should be very certain that the irregularity was worth delaying the signoff for. It was therefore

now Anne’s decision whether to extend the audit or have it signed off by the end of Friday afternoon.

Required:

(a) Explain why ‘auditor independence’ is necessary in auditor-client relationships and describe THREE threats

to auditor independence in the case. (9 marks)

正确答案：
(a) Importance of independence
The auditor must be materially independent of the client for the following reasons:
To increase credibility and to underpin confidence in the process. In an external audit, this will primarily be for the benefit of
the shareholders and in an internal audit, it will often be for the audit committee that is, in turn, the recipient of the internal
audit report.
To ensure the reliability of the audit report. Any evidence of lack of independence (or ‘capture’) has the potential to undermine
all or part of the audit report thus rendering the exercise flawed.
To ensure the effectiveness of the investigation of the process being audited. An audit, by definition, is only effective as a
means of interrogation if the parties are independent of each other.
Three threats to independence
There are three threats to independence described in the case.
The same audit partner (Zachary) was assigned to Van Buren in eight consecutive years. This is an association threat and is
a contravention of some corporate governance codes. Both Sarbanes-Oxley and the Smith Guidance (contained in the UK
Combined Code), for example, specify auditor rotation to avoid association threat.
Fillmore Pierce provides more than one service to the same client. One of the threats to independence identified between
Arthur Andersen and Enron after the Enron collapse was an over-dependence on Enron by Andersen arising from the provision
of several services to the same client. Good practice is not to offer additional services to audit clients to avoid the appearance
of compromised independence. Some corporate governance codes formally prohibit this.
The audit partner (Zachary) is an old friend of the financial director of Van Buren (Frank). This ‘familiarity’ threat should be
declared to Fillmore Pierce at the outset and it may disqualify Zachary from acting as audit partner on the Van Buren account.

(ii) Advise Mr Fencer of the income tax implications of the proposed financing arrangements. (2 marks)

正确答案：
(ii) The income tax implications of the proposed financing arrangements
Mr Fencer has borrowed money from a UK bank in order to make a loan to Rapier Ltd, a close company. The interest
paid by Mr Fencer to the bank will be an allowable charge on income as long as he continues to hold more than 5% of
Rapier Ltd. Charges on income are deductible in arriving at an individual’s statutory total income.
Mr Fencer will receive interest from Rapier Ltd net of 20% income tax. The gross amount of interest will be subject to
income tax at either 10%, 20% or 40% depending on whether the income falls into Mr Fencer’s starting rate, basic rate
or higher rate tax band. Mr Fencer will obtain a tax credit for the 20% income tax suffered at source.

(ii) The sales director has suggested to Damian, that to encourage the salesmen to accept the new arrangement,

the company should increase the value of the accessories of their own choice that can be fitted to the low

emission cars.

State, giving reasons, whether or not Damian should implement the sales director’s suggestion.

(2 marks)

正确答案：
(ii) Damian should not agree to the sales director’s suggestion. The salesmen will each make a significant annual income
tax saving under the proposal, whereas the company will also be offset (at least partly) by the reduction in the dealer’s
bulk discount. Further, 100% first year allowance tax incentive for low emission cars is not guaranteed beyond 31 March
2008, and it is unlikely that any change in policy with regards to the provision of additional accessories will, once
implemented, be easily reversible.

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