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ACCA AA考试内容和形式解读
文章来源：ACCA全球官网
发布时间：2021-09-29 14:21
阅读：1042次
Format of the exam AA
All questions are compulsory and the exam is divided into two sections;Section A and Section B.
All questions follow a dating convention whereby the‘current date’is set at 1 July 20X5.This information will be stated in the question where relevant.Year-end dates of the entity being audited will then be flexed appropriately around this.For example in a planning question the entity could have a year end of 31 August 20X5.In an audit evidence/reporting question the year end could be 31 March 20X5.The application of this consistent dating convention allows candidates to be able to quickly determine where they are in the audit process
Section A
This section is comprised of three questions referred to as OT cases.Each question contains a single scenario against which five objective test items worth two marks each are set,therefore each OT case is worth 10 marks.The OT cases can be set from any area of the syllabus.There will be a mix of knowledge and application questions allocated to each case.
Given that Section A is worth 30 marks candidates should expect to spend approximately 54 minutes on this section.Candidates are advised to allocate an appropriate amount of time to each OT case rather than to individual objective test items.
Section B
This section contains three constructed response questions and will be comprised of one 30-mark question and two 20-mark questions.All questions in Section B will predominantly require a written response.However,questions may also require the calculation and interpretation of some basic ratios in the context of audit planning or review or calculation of materiality.
30-mark question
This question worth 30 marks will be based around a detailed scenario and candidates will be required to answer several requirements.The 30-mark question will predominantly test the areas of planning and risk assessment,internal controls and audit evidence although the scenario may focus on one particular section of the audit process.In addition other syllabus areas may feature in these questions.
Given that the question will focus on a detailed scenario it is likely that there will be several issues/requirements to be dealt with and this may include knowledge and application of several technical areas.Candidates will be expected to analyse the information included in the scenario to identify the relevant points that will be required for their answer.
Elements of the question may also test knowledge and understanding of the ISAs.Candidates are reminded that there is no credit available for listing the ISA numbers and as such rote learning of ISAs is not appropriate rather,an understanding of the key principles underlying auditing need to be obtained and applied to the situation detailed in the question.
It is particularly important that candidates focus on the requirements in this question and allocate their time accordingly.Candidates should allocate approximately 54 minutes to read,plan and answer a 30-mark question.Candidates are reminded how important it is to plan an appropriate answer to each aspect of the question prior to answering the question.This will help to ensure that the answer provided is focussed and covers enough relevant points to score the marks available.Candidates are reminded that only valid points that address the requirements of the scenario will receive credit.
As part of this planning process candidates are also encouraged to read the requirement verb carefully.If the requirement is to‘describe’or‘explain’then detailed answer points should be produced,however if the requirement is to‘list’then answers should contain brief points and should not stretch to pages of text.
20-mark questions
These questions,each worth 20 marks,will again be based around a scenario,and will predominantly test the areas of planning and risk assessment or internal controls or audit evidence.In addition other syllabus areas may feature in these questions.The approach to answering the 20-mark questions is similar to that of the 30-mark question in that candidates again will need to analyse the scenario to identify the appropriate points relevant to their answers and should allocate sufficient time to each question.It is recommended that candidates allocate approximately 36 minutes to read,plan and answer each 20-mark question.
Candidates are encouraged to spend time analysing the requirement in detail,noting whether the requirement is to list/state/identify/define/explain/describe or discuss as these all require differing levels of detail.In addition,it is important to identify whether the question requires knowledge or the application of this knowledge to the scenario.
For all questions included in Section B the scenarios could be based on either profit or non-profit marking organisations and it is to be assumed that all entities will use computer-based systems.
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The overall aim of the exam is to test a candidate’s understanding of the underlying theory of auditing and their ability to apply that theory to practical audit situations–knowledge itself is not sufficient to pass this exam.It is imperative therefore,that candidates study the basic principles of auditing,read the examiner’s reports on past exams,read relevant technical articles and then practise applying their audit knowledge to scenarios,as this is the key to being successful in this exam.
Written by a member of the AA examining team
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Vivian Ren
讲师认证：主讲老师
毕业于新加坡管理发展学院商业管理专业，后取得牛津布鲁克斯大学荣誉理学士学位。 现任中博教育全职讲师；曾先后任职于新加坡上市公司，Mary Chia Holdings Limited三年多；立信会计师事务所有限公司（BDO）七年，具有丰富的上市公司审计、咨询、IPO工作经验；希尔顿酒店管理公司（Hilton Worldwide）财务部担任财务副总监一职两年。 爱好旅行和阅读，认为不管是生活还是看书一直都是生活不可或缺的一部分。
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