不清楚先考ACCA还是CPA，那就来看看本篇文章吧！

发布时间：2020-04-08

ACCA是英国特许公认会计师，又被称之为国际注册会计师，CPA则是中国注册会计师，两者考核方式、考试内容及就业都不同。在国内从事审计工作，CPA优势更大一些，注册会计师是国内唯一拥有对外报告签字权的人群，而ACCA在国际业务或者海外留学、深造、移民等方面也有着极大优势。那么，这两个证书应该考哪个？如果两个都要考，应该先考哪个呢？今天就跟随51题库考试学习网一起来看看以下内容吧。

一、从互免协议上来看

考完CPA再报考ACCA，可以申请前九科目的免考，反之先考完ACCA却不可以申请国内注册会计师CPA的免考。从这一角度上看，很多人会觉得先考CPA再考ACCA比较好。但是，我们需要了解的是，ACCA与CPA考试的通关要求并不在一个水平，如果是财务基础扎实，财务英语也很不错的学员，可以先考CPA再来免九科再加考四科就拿下ACCA证书。反之，还是先易到难，先考ACCA再考CPA比较稳妥吧。

二、从报考条件上考虑

ACCA在报考条件上比CPA更为宽松，通常大学在校生就可以报考，或者只要满足16周岁，即可通过报考FIA来进入ACCA课程的学习，而CPA则必须本科毕业后才能报考。因此对于大多数大学在校生们来说，先拿下ACCA，毕业后再考CPA可以说是最好也是最快的选择。

三、从考试难度上来考虑

先考ACCA再考CPA，正如以上所提到的一样，ACCA的全球通过率每科约在50%左右，而CPA在全国考生当中，通过率仅有9%-10%，要远远低于ACCA。而且，ACCA的课程优点在于可以接受毫无会计学基础的人从零开始、由浅入深地进行学习，因此，对于许多零基础的考生们来说，先考ACCA不仅仅在难度上可以循序渐进，还能为日后的CPA考试慢慢地打好基础。

四、从职业规划上来考虑

最后一点其实是比较现实的因素，因为这个关系到自己毕业时的求职等一些具体的事宜。如果你想入职各大企业，从事非审计类的财会工作，那么，对于应届毕业生来说，校招季就是很好的求职机会。ACCA可以帮助我们在毕业之时，就能拥有更多的竞争优势，就能顺利拿下机会更好的招聘岗位。很多会计师事务所，尤其是四大在校招的时候，更偏向那些考出了ACCA的学生。

但，如果毕业后一门心思只想从事审计工作的话，那么，可以毕业后准备参加CPA考试，考完CPA再去考ACCA，无疑将会锦上添花。只是在我们毕业时，却容易让自己输在起跑线上。算下来，大学期间考下ACCA，毕业后利用ACCA打下的坚实基础再拿下CPA，考试也会更有把握一些，也不会影响毕业时的就业。不过，唯一的缺点可能就是我们要承担两者的考试费用。不过，与之给我们的回报相比还是稳赚不亏的。

以上信息就是51题库考试学习网针对小伙伴们的问题做出的详细解答，相信小伙伴们看过之后也有了一定的了解了吧，如果大家还有什么疑问，欢迎大家前来咨询51题库考试学习网，我们会第一时间为大家答疑解惑。

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。

(ii) Explain the ethical tensions between these roles that Anne is now experiencing. (4 marks)

正确答案：
(ii) Tensions in roles
On one hand, Anne needs to cultivate and manage her relationship with her manager (Zachary) who seems convinced
that Van Buren, and Frank in particular, are incapable of bad practice. He shows evidence of poor judgment and
compromised independence. Anne must decide how to deal with Zachary’s poor judgment.
On the other hand, Anne has a duty to both the public interest and the shareholders of Van Buren to ensure that the
accounts do contain a ‘true and fair view’. Under a materiality test, she may ultimately decide that the payment in
question need not hold up the audit signoff but the poor client explanation (from Frank) is also a matter of concern to
Anne as a professional accountant.

(iii) Explain the potential corporation tax (CT) implications of Tay Limited transferring work to Trent Limited,

and suggest how these can be minimised or eliminated. (3 marks)

正确答案：
(iii) Trading losses may not be carried forward where, within a period of three years there is both a change in the ownership
of a company and a major change in the nature or conduct of its trade. The transfer of work from Tay Limited to Trent
Limited is likely to constitute a major change in the nature or conduct of the latter’s trade. As a consequence, any tax
losses at the date of acquisition will be forfeited. Assuming losses were incurred uniformly in 2005, the tax losses at the
date of acquisition were ￡380,000 (300,000 + 2/3 x 120,000)). This is worth ￡114,000 assuming a corporation tax
rate of 30%.
Thus, Tay Limited should not consider transferring any trade to Trent Limited until after the third anniversary of the date
of the change of ownership i.e. not before 1 September 2008. As the trades are similar, there should be little problem
in transferring work from that date onwards.

(c) Explain the possible impact of RBG outsourcing its internal audit services on the audit of the financial

statements by Grey & Co. (4 marks)

正确答案：
(c) Impact on the audit of the financial statements
Tutorial note: The answer to this part should reflect that it is not the external auditor who is providing the internal audit
services. Thus comments regarding objectivity impairment are not relevant.
■ As Grey & Co is likely to be placing some reliance on RBG’s internal audit department in accordance with ISA 610
Considering the Work of Internal Auditing the degree of reliance should be reassessed.
■ The appointment will include an evaluation of organisational risk. The results of this will provide Grey with evidence,
for example:
– supporting the appropriateness of the going concern assumption;
– of indicators of obsolescence of goods or impairment of other assets.
■ As the quality of internal audit services should be higher than previously, providing a stronger control environment, the
extent to which Grey may rely on internal audit work could be increased. This would increase the efficiency of the
external audit of the financial statements as the need for substantive procedures should be reduced.
■ However, if internal audit services are performed on a part-time basis (e.g. fitting into the provider’s less busy months)
Grey must evaluate the impact of this on the prevention, detection and control of fraud and error.
■ The internal auditors will provide a body of expertise within RBG with whom Grey can consult on contentious matters.
Tutorial note: Appropriate credit will be given for arguing that less reliance may be placed on internal audit in this year of
change of provider.

4 You are an audit manager in Nate & Co, a firm of Chartered Certified Accountants. You are reviewing three situations,

which were recently discussed at the monthly audit managers’ meeting:

(1) Nate & Co has recently been approached by a potential new audit client, Fisher Co. Your firm is keen to take the

appointment and is currently carrying out client acceptance procedures. Fisher Co was recently incorporated by

Marcellus Fisher, with its main trade being the retailing of wooden storage boxes.

(2) Nate & Co provides the audit service to CF Co, a national financial services organisation. Due to a number of

errors in the recording of cash deposits from new customers that have been discovered by CF Co’s internal audit

team, the directors of CF Co have requested that your firm carry out a review of the financial information

technology systems. It has come to your attention that while working on the audit planning of CF Co, Jin Sayed,

one of the juniors on the audit team, who is a recent information technology graduate, spent three hours

providing advice to the internal audit team about how to improve the system. As far as you know, this advice has

not been used by the internal audit team.

(3) LA Shots Co is a manufacturer of bottled drinks, and has been an audit client of Nate & Co for five years. Two

audit juniors attended the annual inventory count last Monday. They reported that Brenda Mangle, the new

production manager of LA Shots Co, wanted the inventory count and audit procedures performed as quickly as

possible. As an incentive she offered the two juniors ten free bottles of ‘Super Juice’ from the end of the

production line. Brenda also invited them to join the LA Shots Co office party, which commenced at the end of

the inventory count. The inventory count and audit procedures were completed within two hours (the previous

year’s procedures lasted a full day), and the juniors then spent four hours at the office party.

Required:

(a) Define ‘money laundering’ and state the procedures specific to money laundering that should be considered

before, and on the acceptance of, the audit appointment of Fisher Co. (5 marks)

正确答案：
4 NATE & CO
(a) – Money laundering is the process by which criminals attempt to conceal the true origin and ownership of the proceeds
of criminal activity, allowing them to maintain control over the proceeds, and ultimately providing a legitimate cover for
their sources of income. The objective of money laundering is to break the connection between the money, and the crime
that it resulted from.
– It is widely defined, to include possession of, or concealment of, the proceeds of any crime.
– Examples include proceeds of fraud, tax evasion and benefits of bribery and corruption.
Client procedures should include the following:
– Client identification:
? Establish the identity of the entity and its business activity e.g. by obtaining a certificate of incorporation
? If the client is an individual, obtain official documentation including a name and address, e.g. by looking at
photographic identification such as passports and driving licences
? Consider whether the commercial activity makes business sense (i.e. it is not just a ‘front’ for illegal activities)
? Obtain evidence of the company’s registered address e.g. by obtaining headed letter paper
? Establish the current list of principal shareholders and directors.
– Client understanding:
? Pre-engagement communication may be considered, to explain to Marcellus Fisher and the other directors the
nature and reason for client acceptance procedures.
? Best practice recommends that the engagement letter should also include a paragraph outlining the auditor’s
responsibilities in relation to money laundering.

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