您已成功注册高顿网校
用&户&&名：
初始密码：（您手机后六位）
请尽快到个人中心 。
忘记密码，可点击“忘记密码”进行密码重置。
如有疑问请致电 400-825-0088
登录高顿网校
资料修改成功
失败提示失败提示
合作账号登录
福建ACA学员问：ICAEW-ACA真的很难考取吗？
发布时间： 11:19
来源：高顿网校
小编导读：
　　为了适应全球化发展，高素质人才的需求，福建很多学生不约而同选择参加ACA考试，那么请考生来跟随小编看一看被授予&皇家特许会计师&称号的ACA真的很难考取吗？
　　所有通过ACA考试的学员都会告诉你：学习ACA是一个非常艰苦磨砺的过程，但同时也是人生非常宝贵的经历。
　　在英国，由于报考参加ACA培训的都是最优秀的人才，因此绝大多数学员都能一次考试合格。2004年，78%的ACA学员一次考试合格，高于任何其他会计师资格考试。
　　2006年ACA在中国的第一期学员在经过3个月的培训后参加了12月份的财务报告及商业管理两门课程的考试，考试通过率分别为82%及57%。
　　高顿网校小编寄语：成功来自使我们成功的信念。
扫一扫微信，第一时间获取ACA考试报名时间和考试时间提醒
& & & &&特别提醒：已经报名2014年ACA考试的考生可按照复习计划有效进行！另外，高顿网校ACA课程即将推出，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
　　报考指南：&
　　考前冲刺：& &
版权声明： 1、凡本网站注明“来源高顿网校”或“来源高顿”，的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。
2、经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿网校”或“来源高顿”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。
3、本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。
4、如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱，电话：021-)，本网站核实确认后会尽快予以处理。
责编:admin
新版建议课程反馈题库反馈直播反馈
反馈内容（*必填）
亲爱的用户：欢迎您提供使用产品的感受和建议。我们无法逐一回复，但我们会参考您的建议，不断优化产品，为您提供更好的服务。
+ 上传图片
很愤怒刚学习不久，没法学啊要考试了，急死我了这次就不告诉你们老板了，限你们赶紧弄好算了，麻木了6被浏览1109分享邀请回答0添加评论分享收藏感谢收起ACA考试如何才能做到高效率备考呢？_中国ACA网
ACA考试如何才能做到高效率备考呢？
您可能感兴趣的文章
<div class="pull-left pl-img" id="_ajax_feedback"
ACCA任务制网课
ACCA学习资料免费领取您已成功注册高顿网校
用&户&&名：
初始密码：（您手机后六位）
请尽快到个人中心 。
忘记密码，可点击“忘记密码”进行密码重置。
如有疑问请致电 400-825-0088
登录高顿网校
资料修改成功
失败提示失败提示
合作账号登录
天津的ACA考生请看:Assurance-Specification grid
发布时间： 15:01
来源：高顿网校
小编导读：
　　对于想更了解财经相关知识及ACA的天津学员们，小编与您随时分享ACA知识。
　　ACA:Assurance-Specification grid
　　This grid shows the relative weightings of subjects within this module and should guide the relative study time spent on each. Over time the marks available in the assessment will equate to the weightings below, while slight variations may occur in individual assessments to enable suitably rigorous questions to be set.
Weighting (%)
1 The concept, process and need for assurance
2 Internal controls
3 Gathering evidence on an assurance engagement
4 Professional ethics
　　The following learning outcomes should be read in conjunction with the Assurance and Audit and Ethics Standards tables in Appendix 1.
　　1 The concept, process and need for assurance
　　Candidates will be able to explain the concept of assurance, why assurance is required and the reasons for assurance engagements being carried out by appropriately qualified professionals.
　　In the assessment, candidates may be required to:
　　a. define the concept of assurance
　　b. state why users desire assurance reports and provide examples of the benefits gained from them
　　c. compare the functions and responsibilities of the different parties involved in an assurance engagement
　　d. compare the purposes and characteristics of, and levels of assurance obtained from, different assurance engagements
　　e. identify the issues which can lead to gaps between the outcomes delivered by the assurance engagement and the expectations of users of the assurance reports, and suggest how these can be overcome
　　f. define the assurance process, including:
　　- obtaining the engagement
　　- continuous risk assessment
　　- engagement acceptance
　　- the scope of the engagement
　　- planning the engagement
　　- performing the engagement
　　- obtaining evidence
　　- evaluation of results of assurance work
　　- concluding and reporting on the engagement
　　- reporting to the engaging party
　　- keeping records of the work performed
　　g. recognise the need to plan and perform assurance engagements with an attitude of professional scepticism
　　h. define the concept of reasonable assurance.
　　2 Internal controls
　　Candidates will be able to explain the nature of internal controls and why they are important, document an organisation&s internal controls and identify weaknesses in internal control systems.
　　a. state the reasons for organisations having effective systems of control
　　b. identify the fundamental principles of effective control systems
　　c. identify the main areas of a business that need effective control systems
　　d. identify the components of internal control in both manual and IT environments, including:
　　- the overall control environment
　　- preventative and detective controls
　　- internal audit
　　e. define and classify different types of internal control, with particular emphasis upon those which impact upon the quality of financial information
　　f. show how specified internal controls mitigate risk and state their limitations
　　g. identify internal controls for an organisation in a given scenario
　　h. identify internal control weaknesses in a given scenario
　　i. identify, for a specified organisation, the sources of information which will enable a sufficient record to be made of accounting or other systems and internal controls.
　　3 Gathering evidence on an assurance engagement
　　Candidates will be able to select sufficient and appropriate methods of obtaining assurance evidence and recognise when conclusions can be drawn from evidence obtained or where issues need to be referred to a senior colleague.
　　In the assessment, candidates may be required to:
　　a. state the reasons for preparing and keeping documentation relating to an assurance engagement
　　b. identify and compare the different methods of obtaining evidence from the use of tests of control and substantive procedures, including analytical procedures
　　c. recognise the strengths and weaknesses of the different methods of obtaining evidence
　　d. identify the situations within which the different methods of obtaining evidence should and should not be used
　　e. compare the reliability of different types of assurance evidence
　　f. select appropriate methods of obtaining evidence from tests of control and from substantive procedures for a given business scenario
　　g. recognise when the quantity and quality of evidence gathered from various tests and procedures is of a sufficient and appropriate level to draw reasonable conclusions on which to base a report
　　h. identify the circumstances in which written confirmation of representations from management should be sought and the reliability of such confirmation as a form of assurance evidence
　　i. recognise issues arising whilst gathering assurance evidence that should be referred to a senior colleague.
　　4 Professional ethics
　　Candidates will be able to understand the importance of ethical behaviour to a professional and identify issues relating to integrity, objectivity, professional competence and due care, confidentiality, professional behaviour and independence.
　　In the assessment, candidates may be required to:
　　a. state the role of ethical codes and their importance to the profession
　　b. recognise the differences between a rules based ethical code and one based upon a set of principles
　　c. recognise how the principles of professional behaviour protect the public and fellow professionals
　　d. identify the key features of the system of professional ethics adopted by IFAC and ICAEW
　　e. identify the fundamental principles underlying the IFAC and the ICAEW code of ethics
　　f. recognise the importance of integrity and objectivity to professional accountants, identifying situations that may impair or threaten integrity and objectivity
　　g. suggest courses of action to resolve ethical conflicts relating to integrity and objectivity
　　h. respond appropriately to the request of an employer to undertake work outside the confines of an individual&s expertise or experience
　　i. recognise the importance of confidentiality and identify the sources of risks of accidental disclosure of information
　　j. identify steps to prevent the accidental disclosure of information
　　k. identify situations in which confidential information may be disclosed
　　l. define independence and recognise why those undertaking an assurance engagement are required to be independent of their clients
　　m. identify the following threats to the fundamental ethical principles and the independence of assurance providers:
　　- self-interest threat
　　- self-review threat
　　- management threat
　　- advocacy threat
　　- familiarity threat
　　- intimidation threat
　　n. identify safeguards to eliminate or reduce threats to the fundamental ethical principles and the independence of assurance providers
　　o. suggest how a conflict of loyalty between the duty a professional accountant has to their employer and the duty to their profession could be resolved.
扫一扫微信，第一时间获取ACA考试报名时间和考试时间提醒
& & & &&特别提醒：已经报名2014年ACA考试的考生可按照复习计划有效进行！另外，高顿网校ACA课程即将推出，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
　　报考指南：&
　　考前冲刺：& &
版权声明： 1、凡本网站注明“来源高顿网校”或“来源高顿”，的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。
2、经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿网校”或“来源高顿”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。
3、本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。
4、如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱，电话：021-)，本网站核实确认后会尽快予以处理。
责编:admin
新版建议课程反馈题库反馈直播反馈
反馈内容（*必填）
亲爱的用户：欢迎您提供使用产品的感受和建议。我们无法逐一回复，但我们会参考您的建议，不断优化产品，为您提供更好的服务。
+ 上传图片
很愤怒刚学习不久，没法学啊要考试了，急死我了这次就不告诉你们老板了，限你们赶紧弄好算了，麻木了}