ACCA讨论区 7 - 考试完了。祝各位学弟学妹们过关！！

pinkdolphin

上过他的课咯！Shawn也不错的 ， 你觉得他的教法如何？

pinkdolphin

上过他的课咯！Shawn也不错的 ， 你觉得他的教法如何？

tianlong_2020

上过他的课咯！Shawn也不错的 ， 你觉得他的教法如何？
pinkdolphin 发表于 7-12-2010 12:31 PM

   你有来过London Kaplan上过是吗？Shawn啊。。我觉得不错啦。可是不是很多人喜欢他的教书方法。Theory的他不会去教，只教算数。上他的课，你的理解能力要很强。不然，不知道他在讲什么。

Is_yOu

arrhh
audit procedure Vs substantive audit procedure. 有什么不同？？？

harry888

有谁·考了p7，上来分享下~~~~

yoyo89757

考了F4的上来分享下。。

LPLoong

剛考完了F4 MYR 覺得自己正正會做的是4題吧 Then其他的會做一點
希望其他的那一點可以累積成很大的一點 哇哈哈

因為是自修的pasal 很多人都說死背pyq 就夠吃了
但是我懶 選擇性的讀 7題會重複的出了4題 後來3題 是把自己會的寫下去
我告訴我自己 如果不會答的話 也要寫道似成成 起碼不能輸到那個勢
抱著failed的心態先 希望有意外的驚喜
星期4還會再考F9

pinkdolphin

arrhh
audit procedure Vs substantive audit procedure. 有什么不同？？？
Is_yOu 发表于 7-12-2010 06:38 PM

Audit procedure 里有 test of control & substantive procedure(SP).
SP 里有 test of details & substantive analytical procedure (SAP)!

Is_yOu

Audit procedure 里有 test of control & substantive procedure(SP).
SP 里有 test of details & sub ...
pinkdolphin 发表于 7-12-2010 07:47 PM

SP 是指 normal vouching test and etc...
test of control 是 something test of data and procedure/step,差不多是关系那个SPAMSOAP?
Other/alternative audit procedures是其他方法的procedures?

pinkdolphin

SP 是指 normal vouching test and etc...
test of control 是 something test of data and procedure ...
Is_yOu 发表于 7-12-2010 07:58 PM

vouching是one of the AP
test data是for computer environment!
SPAMSOAP已经是过时了，不要再用了！
SAP里有proof in total, trends, ratio!

test of control : ORICE
Observation
Reperformance
Inspection
CAAT
Enquiry

钻石与水

vouching是one of the AP
test data是for computer environment!
SPAMSOAP已经是过时了，不要再用了！ ...
pinkdolphin 发表于 7-12-2010 08:12 PM

   谁说SOAPSPAM过时？不要误导人家。。。Normally there have few types of question:
1. Please explain the deficiencies for xxx sales/purchasing/cash system. (use SOAPSPAM)
2. Please recommend the suitable control for xxx. (USE SOAPSPAM)
3. List and explain the audit procedures on sale/receivable/purchase/cash/wages system (conduct TOC or TOD or AP) Audit assertion-ACCCO (Accuracy, Completeness, Cut-off, Classification, Occurence)
4. Conduct required Substantive test on Sales statistics (do TOD, AP) Audit assertion CRVE (Completeness, Right & Obligation, Valuation, Existence)
5. Audit procedure on Non Current Asset. (ONLY can do TOD and AP) Audit assertion CRVE
6. Audit procedure on Contingent Liability/Asset. (ONLY TOD and AP) Audit Assertion ACCUO (Accuracy, Completeness, Classification, Understandability, Occurence)

简单来说，audit procedure= TOC+TOD+AP, Substantive test= TOD+AP
But test of control only on transaction, which is sales/purchase/receivable/wages/cash SYSTEM...etc. It is to test the effectiveness on the company internal control.

Test of detail and Analytical Procedure can conduct on transaction, end-balance figure (sales amount), and disclosures.

Transaction - ACCCO (TOC, TOD, AP)
End-Balance - CRVE (ONLY TOD, AP)
Disclosures - ACCUO (ONLY TOD, AP)

钻石与水

补充：
SOAPSPAM是用在internal control only.
Like Weaknesses, Consequences, Recommendation on the internal control of the company.
Then you have to apply SOAPSPAM.

miss_vic

楼上的，上sheila的哦？！
明天考F8的要加油哦！！！
我就要继续努力拼我的F9了！！
加油！！

钻石与水

再来，一定要使用一些特定动词：
Test of control: Observe, Inpect, Sight, Flip Through, Confirm, Re-performance, interview, enquire, inquiry...etc

Test of detail: Sight, match, confirm, recalculate, agree, trace...etc

Analytical procedure: Compare (year to year, day to day, with industry average level, ratio, budget to forecast, actual to forecast...etc), review, enquire...etc

钻石与水

回复 73# miss_vic


   不是，我上Marcus Ong-Kasturi

钻石与水

回复 73# miss_vic

我也有考F9, 有什么tips吗？

小超

回复  ShindoHikaru


   degree 2300-2500Advanced diploma 1800-2200
钻石与水 发表于 6-12-2010 10:55 PM

考完14张出来申请得到ernst n young吗？还是有其他requirement?

小超

回复 67# LPLoong


   你也是第一次考f4吗？

LPLoong

回复 78# 小超


對呀 你的心得呢？

miss_vic

回复 76# 钻石与水


    我也想要有tips叻！我这次是重考的~