非会计金融行业的人可以考ACCA吗，一起来看看本篇文章！

发布时间：2020-02-05

非会计金融行业的人可以考ACCA吗？当然可以，ACCA的课程就是由零开始，逐步递进地培养学员的分析能力和在复杂条件下的决策、判断能力。系统的、高质量的培训给予学生真才实学，学员学成后能适应各种环境，并使会员成为具有全面管理素质的高级财务管理专家。因此对于非会计金融专业的人报考ACCA就业前景也很不错，主要有以下几大原因：

1.ACCA会员资格在国际上得到广泛认可，尤其得到欧盟立法以及许多国家公司法的承认。所以可以说，拥有ACCA会员资格，就拥有了在世界各地就业的“通行证”。

2.ACCA的课程就是根据现时商务社会对财会人员的实际要求进行开发、设计的，特别注意培养学员的分析能力和在复杂条件下的决策、判断能力。系统的、高质量的培训给予学生真才实学，学员学成后能适应各种环境，并使会员成为具有全面管理素质的高级财务管理专家。

3.ACCA会员在工商企业财务部门、(四大)审计/会计师事务所、金融机构和财政、税务部门从事财务和财务管理工作，很多会员在世界各地大公司担任高级职位(财务经理、财务总监CFO，甚至总裁CEO)。总之，考取ACCA专业资格，可望取得令人尊敬的地位、令人羡慕的职位、令人心动的薪水。

4.ACCA为在中国的跨国公司、大型企业和国际"五大"会计公司全面认可。年薪在中国30-80万RMB。

5.目前，英国紧缺财务人员，市场需求大量ACCA资格人员。学完第二阶段PART2就很容易在英国找到会计相关工作。

6.在当前，很多在英国留学的本科生和研究生毕业后在不容易找到一份满意的工作时，认识到职业资格才是真正受到公司认可的，也参与到学习ACCA的认证学习中。

国际注册会计师考试难度如何？通过率高吗？

其实，ACCA考试的难度是以英国大学学位考试的难度为标准,具体而言，第一、第二部分的难度分别相当于学士学位高年级课程的考试难度,第三部分的考试相当于硕士学位最后阶段的考试。

第一部分的每门考试只是测试本门课程所包含的知识，着重于为后两个部分中实务性的课程所要运用的理论和技能打下基础。

第二部分的考试除了本门课程的内容之外,还会考到第一部分的一些知识，着重培养学员的分析能力。

第三部分的考试要求学员综合运用学到的知识、技能和决断力。不仅会考到以前的课程内容,还会考到邻近科目的内容。

ACCA全球单科通过率基本在40-60%左右，然而在国内通过培训机构的培训后，ACCA各科考试通过率平均为80%左右。

以上就是今天51题库考试学习网为大家带来的全部内容了，如果大家还想了解更多关于ACCA的资讯，请关注51题库考试学习网，51题库考试学习网祝您生活愉快！

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。

(b) On 1 April 2004 Volcan introduced a ‘reward scheme’ for its customers. The main elements of the reward

scheme include the awarding of a ‘store point’ to customers’ loyalty cards for every $1 spent, with extra points

being given for the purchase of each week’s special offers. Customers who hold a loyalty card can convert their

points into cash discounts against future purchases on the basis of $1 per 100 points. (6 marks)

Required:

For each of the above issues:

(i) comment on the matters that you should consider; and

(ii) state the audit evidence that you should expect to find,

in undertaking your review of the audit working papers and financial statements of Volcan for the year ended

31 March 2005.

NOTE: The mark allocation is shown against each of the three issues.

正确答案：
(b) Reward scheme
(i) Matters
■ If the entire year’s revenue ($303m) attracted store points then the cost of the reward scheme in the year is at
most $3·03m. This represents 1% of revenue, which is material to the income statement and very material
(31·9%) to profit before tax (PBT).
■ The proportion of customers who register for loyalty cards and the percentage of revenue (and profit) which they
represent (which may vary from store to store depending on customer profile).
■ In accordance with the assumption of accruals, which underlies the preparation and presentation of financial
statements (The Framework/IAS 1 ‘Presentation of Financial Statements’), the expense and liability should be
recognised as revenue is earned. (It is of the nature of a discount.)
■ Any restrictions on the terms for converting points (e.g. whether they expire if not used within a specified time).
■ To the extent that points have been awarded but not redeemed at 31 March 2005, Volcan will have a liability at
the balance sheet date.
■ Agree the total balance due to customers at the year end under the reward scheme to the sum of the points on
individual customer reward cards.
■ The proportion of reward points awarded which are not expected to be claimed (e.g. the ‘take up’ of points awarded
may be only 80%, say).
■ Whether reward points are valued at selling price or cost. For example, if the average gross profit margin is 20%,
one point is equivalent to 0·8 cents of goods at cost.
(ii) Audit evidence
■ New/updated systems documentation explaining how:
– loyalty cards (and numbers) are issued to customers;
– points earned are recorded at the point of sale; and
– points are later redeemed on subsequent purchases.
■ Walk-through tests (e.g. on registering customer applications and issuing loyalty cards, awarding of points on
special offer items).
■ Tests of controls supporting the extent to which audit reliance is placed on the accounting and internal control
system. In particular, how points are extracted from the electronic tills (cash registers) and summarised into the
weekly/monthly financial data for each store which underlies the financial statements.
■ Analytical procedures on the value of points awarded by store per month with explanations of variations (‘variation
analysis’). For example, similar proportions (not exceeding 1% of revenue) of points in each month might be
expected by store – possibly increasing following any promotion of the ‘loyalty’ scheme.
Tutorial note: Within a close community, for example, a high proportion of customers might be expected to sign
up for the reward scheme. However, in big cities, where a large proportion of the customers might be transitory
(e.g. tourists or other visitors) the proportion may be much lower.
■ Tests of detail on a sample of transactions with customers undertaken at store visits. For example, for a sample of
copy till receipts:
– check the arithmetic accuracy of points awarded (1 per $1 spent + special offers);
– agree points awarded for special offers to that week’s special offers;
– for cash discounts taken confirm the conversion of points is against the opening balance of points awarded
(not against purchases just made).

5 You are the audit manager for three clients of Bertie & Co, a firm of Chartered Certified Accountants. The financial

year end for each client is 30 September 2007.

You are reviewing the audit senior’s proposed audit reports for two clients, Alpha Co and Deema Co.

Alpha Co, a listed company, permanently closed several factories in May 2007, with all costs of closure finalised and

paid in August 2007. The factories all produced the same item, which contributed 10% of Alpha Co’s total revenue

for the year ended 30 September 2007 (2006 – 23%). The closure has been discussed accurately and fully in the

chairman’s statement and Directors’ Report. However, the closure is not mentioned in the notes to the financial

statements, nor separately disclosed on the financial statements.

The audit senior has proposed an unmodified audit opinion for Alpha Co as the matter has been fully addressed in

the chairman’s statement and Directors’ Report.

In October 2007 a legal claim was filed against Deema Co, a retailer of toys. The claim is from a customer who slipped

on a greasy step outside one of the retail outlets. The matter has been fully disclosed as a material contingent liability

in the notes to the financial statements, and audit working papers provide sufficient evidence that no provision is

necessary as Deema Co’s lawyers have stated in writing that the likelihood of the claim succeeding is only possible.

The amount of the claim is fixed and is adequately covered by cash resources.

The audit senior proposes that the audit opinion for Deema Co should not be qualified, but that an emphasis of matter

paragraph should be included after the audit opinion to highlight the situation.

Hugh Co was incorporated in October 2006, using a bank loan for finance. Revenue for the first year of trading is

$750,000, and there are hopes of rapid growth in the next few years. The business retails luxury hand made wooden

toys, currently in a single retail outlet. The two directors (who also own all of the shares in Hugh Co) are aware that

due to the small size of the company, the financial statements do not have to be subject to annual external audit, but

they are unsure whether there would be any benefit in a voluntary audit of the first year financial statements. The

directors are also aware that a review of the financial statements could be performed as an alternative to a full audit.

Hugh Co currently employs a part-time, part-qualified accountant, Monty Parkes, who has prepared a year end

balance sheet and income statement, and who produces summary management accounts every three months.

Required:

(a) Evaluate whether the audit senior’s proposed audit report is appropriate, and where you disagree with the

proposed report, recommend the amendment necessary to the audit report of:

(i) Alpha Co; (6 marks)

正确答案：
5 BERTIE & CO
(a) (i) Alpha Co
The factory closures constitute a discontinued operation per IFRS 5 Non-Current Assets Held for Sale and Discontinued
Operations, due to the discontinuance of a separate major component of the business. It is a major component due to
the 10% contribution to revenue in the year to 30 September 2007 and 23% contribution in 2006. It is a separate
business component of the company due to the factories having made only one item, indicating a separate income
generating unit.
Under IFRS 5 there must be separate disclosure on the face of the income statement of the post tax results of the
discontinued operation, and of any profit or loss resulting from the closures. The revenue and costs of the discontinued
operation should be separately disclosed either on the face of the income statement or in the notes to the financial
statements. Cash flows relating to the discontinued operation should also be separately disclosed per IAS 7 Cash Flow
Statements.
In addition, as Alpha Co is a listed company, IFRS 8 Operating Segments requires separate segmental disclosure of
discontinued operations.
Failure to disclose the above information in the financial statements is a material breach of International Accounting
Standards. The audit opinion should therefore be qualified on the grounds of disagreement on disclosure (IFRS 5,
IAS 7 and IFRS 8). The matter is material, but not pervasive, and therefore an ‘except for’ opinion should be issued.
The opinion paragraph should clearly state the reason for the disagreement, and an indication of the financial
significance of the matter.
The audit opinion relates only to the financial statements which have been audited, and the contents of the other
information (chairman’s statement and Directors’ Report) are irrelevant when deciding if the financial statements show
a true and fair view, or are fairly presented.
Tutorial note: there is no indication in the question scenario that Alpha Co is in financial or operational difficulty
therefore no marks are awarded for irrelevant discussion of going concern issues and the resultant impact on the audit
opinion.

(c) Pinzon, a limited liability company and audit client, is threatening to sue your firm in respect of audit fees charged

for the year ended 31 December 2004. Pinzon is alleging that Bartolome billed the full rate on air fares for audit

staff when substantial discounts had been obtained by Bartolome. (4 marks)

Required:

Comment on the ethical and other professional issues raised by each of the above matters and their implications,

if any, for the continuation of each assignment.

NOTE: The mark allocation is shown against each of the three issues.

正确答案：
(c) Threatened legal action
Ethical and professional issues
■ An advocacy threat has arisen as Bartolome and Pinzon are in opposition concerning the fee note for the 2004 audit.
■ If Pinzon’s allegations are true this may cast serious doubt on the integrity of Bartolome. Pinzon should be advised to
take their claims first to ACCA’s Disciplinary Committee.
■ If Bartolome has indeed charged full air fares when substantial discounts had been obtained this could be due to:
– Bartolome incorrectly believing this to be an acceptable industry practice; or
– a billing error/oversight.
In either case Bartolome should issue a credit note, although this may be insufficient to make amends and salvage the
auditor-client relationship.
■ Bartolome may have legitimately claimed for full airfares if this was agreed in its contract (i.e. the terms of engagement)
with Pinzon.
Implications for continuation with assignment
Unless the threat of legal action is amicably resolved very quickly (which is perhaps unlikely) Pinzon and Bartolome are in
conflict. Bartolome cannot therefore be seen to be independent and so should tender their resignation as auditor for the year
ending 31 December 2005 (assuming they were re-appointed and have not already been removed from office).

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