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所在平台: Udemy |
课程主页: https://www.udemy.com/course/acca-advanced-audit-assurance-aaaintensive-revision-2223/
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课程名称：ACCA：AAA 学习AAA考试技巧 课程概述：在这门AAA考试技巧课程中，您将学习如何有效地回答考试问卷。我将逐步教授您应对考试问题的技巧。此外，您还将复习所有国际审计标准（ISAs）、国际审计审查标准（ISRE）和国际审计质量管理标准（ISQM1）。通过使用实际的往年试题作为练习问题，我会展示如何撰写高分答案。 考试结构：考试时间为三小时15分钟，考试分为两个部分，两个部分的问题大多为论述性。考生需要能够评估重要性并在适当情况下计算相关比率。 第一部分：第一部分将包含一个案例研究，满分50分，设置在审计的计划阶段，可能涉及单一公司、集团公司或多个审计客户。考生将获得详细信息，这些信息在不同考试中会有所不同，可能包括财务信息摘录、战略、运营及客户业务其他相关财务信息，以及审计工作文件的摘录，包括分析程序的结果。50分将由40分技术分和10分专业技能分构成。所有专业技能将在第一部分进行考核。 第二部分：第二部分将包含两个必答的25分问题，每个问题主要基于一个短场景，可能涉及多个客户。25分将由20分技术分和5分专业技能分构成。第二部分的问题将考核与问题相关的多种专业技能。每个问题至少会考察两种专业技能，分析与评估、专业怀疑和判断，以及商业智慧。其中一个问题将主要来自课程大纲E部分，考生应准备回答与完成、审查和报告相关的问题。该问题可能包括评估持续经营、后续事件的影响、评估已识别的错报及其对审计报告的对应影响。考生还可能被要求对审计报告进行批评，或评估应提供给管理层或治理负责人的报告中的事项。 没有特定的教学大纲。
In this AAA exam technique course, you will learn the examination techniques on how to attempt this paper. I will teach you step-by-step how to attempt the examination questions. In addition, you will revise all the International Standards on Auditing (ISAs), ISRE, and ISQM1 standards.. Using the actual past year's questions as tutorial questions, I will show you how to write good answers that gain marks.Examination StructureThe duration of the examination is three-hour 15 minutes.The examination is constructed in two sections. Questions in both sections will be largely discursive. However, candidates will be expected, for example, to be able to assess materiality and calculate relevant ratios where appropriate.Section ASection A will comprise a Case Study, worth 50 marks, set at the planning stage of the audit, for a single company, a group of companies, or potentially several audit clients. Candidates will be provided with detailed information, which will vary between examinations, but is likely to include extracts of financial information, strategic, operational, and other relevant financial information for client business, as well as extracts from audit working papers, including results of analytical procedures. The 50 marks will comprise 40 technical marks and 10 professional skills marks. All professional skills with be examined in Section A.Section BSection B will contain two compulsory 25-mark questions, with each being predominately based on a short scenario that may relate to more than one client. The 25 marks will comprise 20 technical marks and five professional skills marks. Section B questions will examine a combination of professional skills appropriate to the question. Each question will examine a minimum of two professional skills analysis and evaluation, professional skepticism and judgment, and commercial acumenOne question will always predominantly come from syllabus section E, and consequently, candidates should be prepared to answer a question relating to completion, review, and reporting. There are a number of formats this question could adopt, including, but not limited to, requiring candidates to assess going concerns, the impact of subsequent events, evaluating identified misstatements, and the corresponding effect on the auditor's report. Candidates may also be asked to critique an auditor's report or evaluate the matters to be included in a report which is to be provided to management or those charged with governance.
