2010年12月ACCA考试考官报告(P7)(5)
Question FourThis was the most popular of the optional questions,and focussed on ethics and practice management.It was very pleasing to see many candidates achieve a clear pass on both (a) and (b).
Requirement (ai) asked candidates to critically evaluate a proposed advertisement to be placed in a national newspaper,for 8 marks.This was probably the best answered requirement of the whole paper,with many achieving a clear pass,and quite a few maximum marks were awarded.The few unsatisfactory answers tended to simply repeat extracts from the advertisement and say ‘this is unprofessional’.转自:考试网 -
Requirement (aii) asked candidates to evaluate whether a corporate finance service could be offered to clients,for 5 marks.This was not well answered.While most candidates could state obvious issues,like whether one person would be enough to provide the service,unfortunately very few clearly distinguished between audit and non-audit clients,which was a key issue,as the scenario clearly stated that only one third of the audit firm’s clients were audit clients.Few dealt with the issue of the contingent fee in enough detail,with answers usually saying that it was 'unprofessional’ but not elaborating further.
Requirement (b) dealt with the ethical problems raised by long association of audit firms and their clients.For 7 marks,candidates were asked to explain the ethical threats,and to evaluate the advantages and disadvantages of compulsory firm rotation.On the whole,this was well answered.Most candidates could identify and explain to some extent the various ethical threats posed by long association,with the familiarity threat being the most common to be discussed.The advantages and disadvantages were often dealt with reasonably well,though a lot of answers were just bullet point lists with no real evaluation provided at all.For many candidates this was the last requirement attempted,so the brevity of answers was probably linked to time management in the exam.
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