ACCA Examiner tips for AAA
作者：泽稷教育 发布时间：2019-12-09 13:40
The examiner felt December’s sitters werebetter prepared and demonstrated‘improved exam technique’for this paper.Thatsaid the majority of candidates still simply state learnt points rather thanthe ability to apply their knowledge appropriately.
The section A question tested candidates’ability to tackle the planning stage of an audit alongside audit acceptanceconsiderations.Q2 was focused on audit completion,including reporting andgoing concern assessment,with Q3 covering money laundering,ethics andprofessional issues.
The examiner wants candidates to avoidrepeating large sections of information from the question,explaining theoriesor providing definitions.Candidates also need to be selective in theircalculation of ratios rather than producing pages of calculations,which arethen not referred to or discussed in their answers.
Before answering the question ask yourself:Which stage of the audit is the question set?Is it before or after the yearend?Is the question asking for answers to be applied to the client or to thefirm?What type of engagement is it?
Q1 focused on audit planning for anexisting client.There was also some non-audit client and acceptance proceduresto look at.
Q2 covered the going concern assessment foranon-listed client and was set at the completion stage of the audit.
Q3 centred on money laundering and ethicsat an existing audit client.
