a我考网

 找回密码
 立即注册

QQ登录

只需一步,快速开始

扫一扫,访问微社区

查看: 219|回复: 0

2010年12月ACCA考试考官报告(P7)(5)

[复制链接]
发表于 2012-2-23 17:09:42 | 显示全部楼层 |阅读模式
Question Four
This 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 - [Examw.Com]

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.
回复

使用道具 举报

您需要登录后才可以回帖 登录 | 立即注册

本版积分规则

Archiver|手机版|小黑屋|Woexam.Com ( 湘ICP备18023104号 )

GMT+8, 2024-3-29 13:18 , Processed in 0.338368 second(s), 21 queries .

Powered by Discuz! X3.4 Licensed

© 2001-2017 Comsenz Inc.

快速回复 返回顶部 返回列表