2020年ACCA考试教材及变动解读专题

发布时间：2020-03-01

根据以往考试情况，每年的ACCA考试教材变化虽然不大，但是是集中在几个科目当中的。因此一些ACCA学员在新年到来之后，就开始在网上查询2020年ACCA考试教材变化情况。因此，在新年到来之后就有ACCA学员在网上询问有关考试教材情况。鉴于此，51题库考试学习网在下面为大家带来ACCA考试教材的相关信息，以供参考。

一般来说，ACCA教材是每年换一次的，通常是在7，8月份出。目前，2020年的ACCA考试教材已经公布。在大纲不换的情况下，每年的教材内容变化不大。虽然考试教材基本不变，但是ACCA考试教材的配套练习册是半年换一次，2，3月和7，8月，与考试同步。配套练习册每次的变化就是加入上一次考试的试题，并且删除一些以前的试题，总的收录试题数差不多。因此小伙伴们在购买配套练习册时，只需要购买当年的即可。

那么2020年的ACCA教材又会有哪些变化呢？教材中法律类的基本上不变的，比如F4，考生即使使用2、3年前的教材问题都不大。不过F6的税率每年会变化（只要用最新税率去计算即可）。这就需要小伙伴们关注每年的税率变化情况。审计类，管理会计类，绩效管理类，管理学类以及财务管理类基本上每年内容是不会变化的，比如F1，F2，F5，F8，F9，P1，P4，P5等，学员在备考这些科目时都能使用以前的教材。另外，ACCA学员在购买教材时需要特别关注的应该就是会计类了，F3，F7和P2，如果准则变了，相应的会计处理也会变化，因此小伙伴们在备考这几科时尽量买新版教材。当然了，练习册也要购买最新版本的。

以上就是关于ACCA考试教材的相关情况。51题库考试学习网提醒：掌握教材变化内容固然重要，但是想要顺利通过考试还是要靠学员平常的学习。最后，51题库考试学习网预祝准备参加2020年ACCA考试的小伙伴都能顺利通过。

下面小编为大家准备了 ACCA考试 的相关考题，供大家学习参考。

2 It was the final day of a two-week-long audit of Van Buren Company, a longstanding client of Fillmore Pierce Auditors.

In the afternoon, Anne Hayes, a recently qualified accountant and member of the audit team, was following an audit

trail on some cash payments when she discovered what she described to the audit partner, Zachary Lincoln, as an

‘irregularity’. A large and material cash payment had been recorded with no recipient named. The corresponding

invoice was handwritten on a scrap of paper and the signature was illegible.

Zachary, the audit partner, was under pressure to finish the audit that afternoon. He advised Anne to seek an

explanation from Frank Monroe, the client’s finance director. Zachary told her that Van Buren was a longstanding client

of Fillmore Pierce and he would be surprised if there was anything unethical or illegal about the payment. He said

that he had personally been involved in the Van Buren audit for the last eight years and that it had always been

without incident. He also said that Frank Monroe was an old friend of his from university days and that he was certain

that he wouldn’t approve anything unethical or illegal. Zachary said that Fillmore Pierce had also done some

consultancy for Van Buren so it was a very important client that he didn’t want Anne to upset with unwelcome and

uncomfortable questioning.

When Anne sought an explanation from Mr Monroe, she was told that nobody could remember what the payment

was for but that she had to recognise that ‘real’ audits were sometimes a bit messy and that not all audit trails would

end as she might like them to. He also reminded her that it was the final day and both he and the audit firm were

under time pressure to conclude business and get the audit signed off.

When Anne told Zachary what Frank had said, Zachary agreed not to get the audit signed off without Anne’s support,

but warned her that she should be very certain that the irregularity was worth delaying the signoff for. It was therefore

now Anne’s decision whether to extend the audit or have it signed off by the end of Friday afternoon.

Required:

(a) Explain why ‘auditor independence’ is necessary in auditor-client relationships and describe THREE threats

to auditor independence in the case. (9 marks)

正确答案：
(a) Importance of independence
The auditor must be materially independent of the client for the following reasons:
To increase credibility and to underpin confidence in the process. In an external audit, this will primarily be for the benefit of
the shareholders and in an internal audit, it will often be for the audit committee that is, in turn, the recipient of the internal
audit report.
To ensure the reliability of the audit report. Any evidence of lack of independence (or ‘capture’) has the potential to undermine
all or part of the audit report thus rendering the exercise flawed.
To ensure the effectiveness of the investigation of the process being audited. An audit, by definition, is only effective as a
means of interrogation if the parties are independent of each other.
Three threats to independence
There are three threats to independence described in the case.
The same audit partner (Zachary) was assigned to Van Buren in eight consecutive years. This is an association threat and is
a contravention of some corporate governance codes. Both Sarbanes-Oxley and the Smith Guidance (contained in the UK
Combined Code), for example, specify auditor rotation to avoid association threat.
Fillmore Pierce provides more than one service to the same client. One of the threats to independence identified between
Arthur Andersen and Enron after the Enron collapse was an over-dependence on Enron by Andersen arising from the provision
of several services to the same client. Good practice is not to offer additional services to audit clients to avoid the appearance
of compromised independence. Some corporate governance codes formally prohibit this.
The audit partner (Zachary) is an old friend of the financial director of Van Buren (Frank). This ‘familiarity’ threat should be
declared to Fillmore Pierce at the outset and it may disqualify Zachary from acting as audit partner on the Van Buren account.

(c) Explain the reasons for the concerns of the government of Happyland with companies such as TMC and

advise the directors of a strategy that might be considered in order to avoid being subject to any forthcoming

legislation concerning the environment. (5 marks)

正确答案：
(c) The government of Happyland will be concerned by the negative impact on the environment. The growth in the number of
children born in Happyland will have raised the demand for disposable nappies as is evidenced from the market size data
contained in the question. In some countries disposable nappies make up around 4% of all household waste and can take
up to five hundred years to decompose! The government will be concerned by the fact that trees are being destroyed in order
to keep babies and infant children in nappies. The disposal costs incurred by the government in terms of landfill etc will be
very high, hence its green paper on the effect of non-biodegradable products in Happyland. The costs of such operations as
the landfill for such products will need to be funded out of increased taxation.
It might be beneficial for the directors of TMC to develop more eco-friendly products such as washable nappies which, by
definition, are recyclable many times over during the life of the ‘product’. Many parents are now changing to ‘real nappies’
because they work out cheaper and better for the environment than disposables.

(b) Explain how the non-payment of contributions and the change in the pension benefits should be treated in

the financial statements of Savage for the year ended 31 October 2005. (4 marks)

正确答案：
(b) The contributions payable by Savage to the trustees will not count as an asset for the purposes of the valuation of the fund.
IAS19 (paragraph 103) states that plan assets should not include unpaid contributions due from the reporting entity to the
fund. Thus in the financial statements of Savage the contributions would be shown as an amount payable to the trustees
and there may be legal repercussions if the amount is not paid within a short period of time. Following the introduction of
changes to a defined benefit plan, a company should recognise immediately past service costs where the benefit has vested.
In the case where the benefits have not vested then the past service costs will be recognised as an expense over the averageperiod until the benefits vest. The company will therefore recognise $125 million at 1 November 2004.

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