考完中级会计师,ACCA和税务师该如何选?

发布时间:2020-03-11


随着我国经济发展,ACCA的社会认可度也在逐年上升。但是,ACCA属于国际性会计师组织,一些小伙伴对于是否报考ACCA往往比较犹豫。比如,有网友就在询问考完中级会计师之后,ACCA与税务师该怎么选?下面,51题库考试学习网为大家带来有关2020ACCA会员就业前景的相关信息,以供参考。

从难度来说,税务师考试比ACCA低。但是这并无意味着税务师含金量低,由于其偏向税务方面,因此深受国内许多企业的青睐。而ACCA考试则是培养学员的全方面能力,其会员就业方向主要是在外资企业或者跨国公司等等。因此,ACCA与税务师孰优孰劣,还是要以小伙伴们的就业方向而定。如果是倾向于跨国公司或者四大,那么ACCA就是不错的选择,其主要优势如下:

首先,我们在考ACCA的过程中,可以提升自己的个人能力。ACCA的课程就是根据现时商务社会对财会人员的实际要求进行开发、设计的,并且格外注意培养学员的分析能力和在复杂条件下的决策、判断能力。这些能力在实际工作中都是非常实用、重要的。因此,ACCA课程所带来的系统的、高质量的培训会给予学生真才实学,让学员学成后能适应各种环境,并使会员成为具有全面管理素质的高级财务管理专家。系统、完善的培训方式,让ACCA会员拥有了获取高薪待遇必备的能力。

其次,ACCA本身就是国际上知名的会计师会组织。ACCA属于国际专业会计师组织,在国际上享有很高的声誉,与众多国际知名企业建立了密切的合作关系,比如跨国企业、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。这些组织和企业都能给予学员优厚的待遇。

第三,是ACCA会员的就业方向广泛:ACCA学员毕业后的就职方向:外资银行金融投资分析师;跨国公司的财务、内审、金融、风险控制岗位;国际会计师事务所的审计师、咨询师岗位;国内境外上市公司的财务、金融分析岗位;国内审计师事务所的涉外部门主管等。这些岗位都属于涉外岗位,不但拥有良好的薪资待遇,还能带来较高的社会地位。

除了以上这些,ACCA会员还具有以下优势:

首先,ACCA会员资格在国际上得到广泛认可,尤其得到欧盟立法以及许多国家公司法的承认。因此可以说,拥有ACCA会员资格,就拥有了在世界各地就业的通行证。在世界上的很多国家,ACCA会员就是许多公司青睐的人才。

其次,ACCA会员在工商企业财务部门、(四大)审计/会计师事务所、金融机构和财政、税务部门从事财务以及财务管理工作,ACCA会员中有很多在世界各地大公司担任高级职位(财务经理、财务总监CFO,甚至总裁CEO)。因此,ACCA会员的就业前景是非常好的。

此外,ACCA还受到在中国的跨国公司、大型企业和国际五大会计公司全面认可。总的来说,ACCA会员年薪在中国50-100RMB

以上就是关于ACCA就业前景的相关内容。51题库考试学习网提醒:ACCA考试采用的是全英文答题方式,因此小伙伴在平常学习时就要注意积累词汇量哦。最后,51题库考试学习网预祝准备参加2020ACCA考试的小伙伴都能顺利通过。


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。

(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.

(b) Explain why making sales of Sabals in North America will have no effect on Nikau Ltd’s ability to recover its

input tax. (3 marks)

Notes: – you should assume that the corporation tax rates and allowances for the financial year to 31 March 2007

will continue to apply for the foreseeable future.

– you should ignore indexation allowance.

正确答案:
(b) Recoverability of input tax
Sales by Nikau Ltd of its existing products are subject to UK VAT at 17·5% because it is selling to domestic customers who
will not be registered for VAT. Accordingly, at present, Nikau Ltd can recover all of its input tax.
Sales to customers in North America will be zero rated because the goods are being exported from the EU. Zero rated supplies
are classified as taxable for the purposes of VAT and therefore Nikau Ltd will continue to be able to recover all of its input tax.

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’.


(c) Define ‘market risk’ for Mr Allejandra and explain why Gluck and Goodman’s market risk exposure is

increased by failing to have an effective audit committee. (5 marks)

正确答案:
(c) Market risk
Definition of market risk
Market risks are those arising from any of the markets that a company operates in. Most common examples are those risks
from resource markets (inputs), product markets (outputs) or capital markets (finance).
[Tutorial note: markers should exercise latitude in allowing definitions of market risk. IFRS 7, for example, offers a technical
definition: ‘Market risk is the risk that the fair value or cash flows of a financial instrument will fluctuate due to changes in
market prices. Market risk reflects interest rate risk, currency risk, and other price risks’.]
Why non-compliance increases market risk
The lack of a fully compliant committee structure (such as having a non-compliant audit committee) erodes investor
confidence in the general governance of a company. This will, over time, affect share price and hence company value. Low
company value will threaten existing management (possibly with good cause in the case of Gluck and Goodman) and make
the company a possible takeover target. It will also adversely affect price-earnings and hence market confidence in Gluck and
Goodman’s shares. This will make it more difficult to raise funds from the stock market.

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