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ACCA AA考核内容和能力说明
文章来源：ACCA全球官网
发布时间：2021-09-29 14:19
阅读：763次
The aim of AA is to develop knowledge and understanding of the process of carrying out the assurance engagement and its application in the context of the professional regulatory framework.The exam is practical in application,as well as aiming to ensure that candidates who pass this exam understand the basics of an audit.Consequently the exam aims to strike a balance between technical knowledge as well as a practical application of this knowledge.
This syllabus builds on the knowledge gained in Financial Accounting and then prepares candidates for Strategic Business Leader,and Advanced Audit and Assurance.【点击免费下载>>>更多ACCA学习相关资料】
The accounting standards examined in Financial Accounting form the basis of questions on how to apply auditing procedures in respect of those standards.Candidates often display a lack of relevant accounting knowledge and candidates must not be afraid to bring their accounting knowledge into this exam.
The exam will contain questions set in as practical a context as possible,recognising that it has become more common that candidates have not been involved in,or had exposure to,a real audit.That aside,this exam is like any other,and the basic principles must be understood.Therefore,application questions will continue to feature heavily in the exam as they demonstrate whether candidates have understood a topic or simply rote learnt it.
It is crucial that candidates practise the skills required for application questions by working through past questions to time and reviewing the solutions to identify areas for improvement.A specimen exam is available(see'Related links')and ACCA's Approved Learning Partners–content providers’revision question banks contain a large number of questions taken from past exams which have been adapted to the question styles currently used in the exam,as well as being technically updated.Rote learning of technical material alone will not result in exam success;however,practising questions,reading examiner’s reports and relevant technical articles on the ACCA website will improve the chances of passing the exam.
Candidates must also ensure that they are familiar with the word processing tools required for CBE.There are resources available on ACCA’s website giving more guidance on how to use these tools including a video introducing the main functionality.A full CBE specimen exam is also available,together with extra constructed response questions and a constructed response workspace.
Explanation of capabilities
AA focuses on five capabilities.Table 1 shows how each of these capabilities may be examined,and details comments on the type of questions that could be presented.
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