Paper 3.1i Exam Tips ACCA Paper 3.1 (Global)
Audit and Assurance Services
December 2006 Exam Tips Suggested practice questions from the BPP Practice and Revision Kit (2006 edition) are shown after the relevant area. We recommend you tackle all of them to get broad syllabus coverage. Section A Questions 1 and 2
Scenario questions in the context of audit risk/business risk/financial statement risk. May also include: - Control suggestion and/or evaluation
- Audit evidence on Paper 2.5 accounting areas (see also Q3 suggestions)
- Group audit issues (including audit work on fair values)
- Planning/practice management/quality control issues
- Assurance services, e.g. performance measurement or prospective financial information
2006 P&R Kit Questions: 10 Azure, 17 Signet, 22 Alakazam, 26 Hydasports, 47 Ferry, 55 Imperiol, Mock Exam 1 Q2 (Plaza) Question 3 Audit evidence. Comment on the matters you would consider and the audit evidence you would expect to find as audit manager conducting a review of audit files. Likely to be several scenarios covering various Paper 2.5 level accounting standards, e.g: - Events after the balance sheet date
- Provisions
- Impairments
- Earnings per share
- Segment information
- Related party disclosures
- Deferred tax
- Discontinued operations
- Standard costing
- Intangible assets
- Revenue recognition
- Borrowing costs
2006 P&R Kit Questions: 33 Phoenix, 34 Aspersion, 35 Visean, 40 Verdi, 42 Data
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发表于 2006-10-31 13:26
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