学员pf:网校的考试信息更新的很及时
发表时间：日16:15:24
点击关注微信：
网校的考试信息更新的很及时。。。
（责任编辑：中大编辑）
共2页,当前第1页&&&&&&您的位置：&&&&&&&>&正文
ACCA考试结果的查询时间及方法（国内考生）
14:10　来源：中华会计网校&　　　　 |
&1. RECEIVING YOUR EXAM RESULTS
The quickest way to receive your exam results is via email. Don't forget to register for this service through myACCA and to make sure you keep your email address up to date.
All you need to do is visit myACCA, go to 'account administration' and click on 'receiving communications from ACCA' - then check to make sure we have an up to date email address.
To receive results by email make sure you have opted to receive all correspondence from ACCA by e-communications.
1、考试结果的接收
最快的接收考试结果的方式是通过邮件的方式。不要忘记通过myACCA 注册这项服务，并且确保您的邮箱地址是最新的。
首先您需要登录myACCA选择&account administration&并点击&receiving communication from ACCA&然后检查您提供的邮箱或者电话是否是最新的。
通过邮件的方式接收考试结果，需要确保您选择了接受ACCA的所有回复都通过邮件沟通。
2. DECEMBER 2013 EXAM RESULTS
We will release the December 2013 exam results electronically by email and make them available to view online from 8 February 2014. Students will need to opt in to receive results by e-mail by 12 noon on 31 January 2014. Simply log on to myACCA and update your preference and contact details within 'ACCOUNT ADMINISTRATION'. Paper results will follow one week later from 15 February 2014 for those students who are eligible to receive paper copies.
If you opt to receive your exam results by email, we will start to issue these from 00.00 UK time on 8 February - five hours before they will be available viamyACCA. We recommend you work out when this will be in your local time so you are ready to receive that important email. Exam results will be available viamyACCA from 05.00 UK time on 8 February. You can opt to receive your results by email via myACCA through the 'ACCOUNT ADMINISTRATION' section and by clicking on 'Receiving Communications from ACCA'.
Online exam results are available via your exam status report. In order to view your exam status report, please log into your myACCA account. You should then select 'Exam Status and Results', which will be listed on the left hand side. On the page displayed, you will see an option to 'View your status report'. Please click on this wording for your report to appear.
2、2013年12月份考试结果
ACCA会通过电子邮件的方式公布2013年12月份的考试结果，并且自日起考试结果可以在线查看。学员需要在日中午12点前选择是通过邮件的方式接受结果。只需要登录myACCA在&ACCOUNT ADMINISTRATION&中更新您期望的联系方式和信息。纸质的结果会在日之后的一周发送给那些有资格接收纸质结果的学员手中。
如果您选择了通过邮件的方式接收考试结果，我们将在英国时间2月8日零点开始公布，五个小时后可在myACCA中查看考试结果。我们建议您计算出您所在时区所对应的具体时间以便为接收重要的邮件做好准备。考试结果的在线查看时间为英国时间2月8日凌晨五点。您可以选择通过邮件接收考试结果，通过myACCA中的&ACCOUNT ADMINISTRATION&选项并点击&Receiving Communications from ACCA&。
在线的考试结果在考试状态报考中有显示。查看您的考试状态报考请登录myACCA。接下来选中左边的&Exam Status and Results&。页面打开后会看到一个&View your status report&的选项。请点击这句话打开考试状态报告。
【】 责任编辑：Sarah
编辑推荐：
&&上一篇：&&&&下一篇：&&
相关资讯：
&&&&&&&&&&
热点专题：
网站导航：
权威师资阵容，经典班次科学搭配；
高清视频课件，移动课堂随学随练。
F系列特色班 = 基础学习班 + 习题精讲班 + 冲刺串讲班 = 1800元/门
P系列特色班 = 基础学习班 + 真题精讲班 + 冲刺串讲班 = 2200元/门
联报优惠：两门立减200元，三门立减500元，四门立减800元。
付费之日起反复点播学习，至考试结束后一周关闭！
紧跟大纲要求，按照教材体系全面讲解；
各章节历年考题、重难点以及典型例题解析；
循序渐进掌握知识点，全面夯实基础！
F系列课程　　1200元/门
P系列课程　　1400元/门
付费之日起反复点播学习，至考试结束后一周关闭！
精选经典习题，根据最新改革系统性讲解；
全面分析解题思路，介绍备考方法；
指导学员熟悉考试题型，提高解题能力！
F系列课程　　600元/门
付费之日起反复点播学习，至考试结束后一周关闭！
精选经典历年考题，名师进行系统性讲解；
全面分析解题思路，介绍备考方法；
指导学员熟悉考试题型，提高解题能力！
P系列课程　　800元/门
付费之日起反复点播学习，至考试结束后一周关闭！
梳理全书重难点知识；
预测最新命题方向；
分享BECKER内部资料。
F系列课程　　300元/门
P系列课程　　500元/门
付费之日起反复点播学习，至考试结束后一周关闭！
·教材、考点汇编紧扣考纲，深入浅出
·同步、综合演练随学随练，夯实基础
·期中、期末模拟试卷，全真演练查漏补缺
　　1、凡本网注明
&来源：中华会计网校&的所有作品，版权均属中华会计网校所有，
未经本网授权不得转载、链接、转贴或以其他方式使用；已经本网授权的，应在授权范围内使用，且必须注明&来源：中华会计网校
&。违反上述声明者，本网将追究其法律责任。
　　2、本网部分资料为网上搜集转载，均尽力标明作者和出处。对于本网刊载作品涉及版权等问题的，
请作者与本网站联系，本网站核实确认后会尽快予以处理。　　本网转载之作品，并不意味着认同该作品的观点或真实性。
如其他媒体、网站或个人转载使用，请与著作权人联系，并自负法律责任。
　　3、本网站欢迎积极投稿
　　4、联系方式：
电话：010-0您所在位置： &
&nbsp&&nbsp&nbsp&&nbsp
ACCA注册流程及注意事项(官方2011年11月更新).pdf8页
本文档一共被下载：
次 ,您可免费全文在线阅读后下载本文档
文档加载中...广告还剩秒
需要金币：200 &&
点击以下链接可直接查看相应的内容
1ACCA 流程图流程图
流程图流程图
2如何区分如何区分 ACCA 会员会员与学员与学员 3
如何区分如何区分
会员会员与与学员学员
3ACCA 网上注册中文指网上注册中文指引引
网上注册中文指网上注册中文指引引
4 注册时注册时需提交需提交 的资料的资料
注册时注册时需需提交提交的的资料资料
5提交注册资料时的提交注册资料时的注意事项注意事项
提交注册资料时的提交注册资料时的注意事项注意事项
6ACCA 免免
政策政策 5
7ACCA 费用查询费用查询 5
费用查询费用查询
8ACCA 考试大纲和历年考题考试大纲和历年考题 6
考试大纲和历年考题考试大纲和历年考题
9ACCA 考试时间考试时间 6
考试时间考试时间
10ACCA 考点考点
11ACCA 教材购买信息教材购买信息
教材购买信息教材购买信息
12ACCA 认可的培训机构名单认可的培训机构名单
中国区中国区 7
认可的培训机构名单认可的培训机构名单
中国区中国区
13ACCA 联系方式联系方式 7
联系方式联系方式
1ACCA 流程图流程图
流程图流程图
登陆登maxbook118com线注册在线注册ACCA Qualification
在线注册在线注册
在线上传注册所需资料及用在线上传注册所需资料及用
正在加载中，请稍后...
8页34页1页3页2页11页2页2页11页12页41页10页8页35页12页10页2页15页25页1页2014ACCA考试《审计与认证业务F8》知识辅导8_会计_月亮岛教育
月亮岛教育网
考试教育资讯的门户网，主要包括小学、中考、高考、考研、自考、专升本、考编、教师招聘、公务员、事业单位等综合考试信息网
您所在的位置： >
相关栏目：
2014ACCA考试《审计与认证业务F8》知识辅导8
更新日期：日　来源：月亮岛教育　作者：编辑组　点击：57次
RELEVANT TO ACCA QUALIFICATION PAPERS F8 AND P7
　　& 2011 ACCA
　　Clarity auditing standards
　　To enhance the application of auditing standards in exam questions,
　　candidates must familiarise themselves with the clarity auditing standards.
　　The International Auditing and Assurance Standards Board (IAASB) has
　　completed its comprehensive project to enhance the clarity of all of its
　　International Standards on Auditing (ISAs) in 2009 for improving
　　understandability of auditing standards, and all the new clarity auditing
　　standards are now examinable. This also affects the Hong Kong Standards on
　　Auditing (HKSAs).
　　The full set of clarity auditing standards features 39 documents, which include:
　　• a new International/Hong Kong Standard on Auditing on communicating
　　deficiencies in internal control C ISA/HKSA 265 (Clarified), Communicating
　　Deficiencies in Internal Control to those Charged with Governance and
　　Management
　　• 35 clarity ISAs/HKSAs
　　• a clarified international/Hong Kong standard on quality control C ISQC 1/
　　HKSQC 1, Quality Controls for Firms that Perform Audits and Reviews of
　　Financial Statements, and Other Assurance and Related Services Engagements
　　• a revised glossary of terms
　　• a revised preface to the International/Hong Kong Standards on Quality
　　Control, Auditing, Review, Other Assurance and Related Services.
　　ISA/HKSA 265 (Clarified), Communicating Deficiencies in Internal
　　Control to those Charged with Governance and Management
　　Among the clarified auditing standards, ISA/HKSA 265 (Clarified) is a
　　completely new standard.
　　It deals with the auditor’s responsibility to communicate appropriately to those
　　charged with governance and management deficiencies in internal control that
　　the auditor has identified in an audit of financial statements.
　　When auditors plan for an audit, they are required to perform risk assessment
　　through understanding internal controls, and also test for the appropriateness
　　of design of internal controls and whether they are implemented. When control
　　reliance strategy is adopted, auditors are required to perform tests of controls
　　to gather audit evidence on the operating effectiveness of controls.
　　During both processes, auditors might identify deficiencies in internal controls.
　　In accordance with ISA/HKSA 265 (Clarified), ‘deficiency’ exists when ‘a
　　control is designed, implemented or operated in such a way that it is unable to
　　prevent, or detect and correct, misstatements in financial statements on a
　　 or a control necessary to prevent, or detect and correct
　　misstatements in the financial statements on a timely basis is missing’. It is
　　equivalent to a deviation from an internal control.
　　CLARIFIED AUDITING STANDARDS
　　APRIL 2011
　　It is common in practice and in exam questions to identify and explain
　　deficiencies in internal control systems. An example is Question 3(b) of Paper
　　F8 in the June 2010 exam session. Candidates were required to identify and
　　explain deficiencies in the cash cycle of a window cleaning company, suggest
　　controls to address each of these deficiencies, and list tests of controls the
　　auditor would perform to assess if the controls were operating effectively.
　　If the deficiency is significant, it is known as ‘significant deficiency’. It is ‘a
　　deficiency or combination of deficiencies in internal control that, in the
　　auditor’s professional judgment, is of sufficient importance to merit the
　　attention of those charged with governance’. It depends not only on whether a
　　misstatement has actually occurred, but also on the likelihood that a
　　misstatement could occur and the potential magnitude of the misstatement.
　　Significant deficiencies may therefore exist even though the auditor has not
　　identified misstatements during the audit.
　　Consideration points should include:
　　• the likelihood of the deficiencies leading to material misstatements in the
　　financial statements in the future
　　• the susceptibility to loss or fraud of the related asset or liability
　　• the subjectivity and complexity of determining estimated amounts, such as
　　fair value accounting estimates
　　• the financial statement amounts exposed to the deficiencies
　　• the volume of activity that has occurred or could occur in the account
　　balance or class of transactions exposed to the deficiency or deficiencies
　　• the importance of the controls to the financial reporting process
　　• the cause and frequency of the exceptions detected as a result of the
　　deficiencies in the controls
　　• the interaction of the deficiency with other deficiencies in internal control.
　　When you found the following indicators in real practice or exam questions,
　　this would indicate significant deficiencies. These include:
　　• evidence of ineffective aspects of the control environment, such as
　　management fraud not mitigated by internal controls, not sufficient
　　oversight of significant management interests by those charged with
　　governance, and no implementation of remedial actions against significant
　　deficiencies communicated
　　• absence or inefficiency of a risk assessment process
　　• evidence of ineffective responses to identified significant risks
　　• misstatements detected by the auditor’s procedures, which were not
　　prevented, detected and corrected by the internal controls
　　• restatement of previously issued financial statements to reflect the
　　correction of a material misstatement due to error or fraud
　　• evidence of management’s inability to oversee the preparation of the
　　financial statements.　　3
　　CLARIFIED AUDITING STANDARDS
　　APRIL 2011
　　In response to significant deficiencies in internal control identified during the
　　audit, the auditor will communicate in writing the significant deficiencies to
　　those charged with governance on a timely basis. For the communication, this
　　would include a description of the deficiencies, an explanation of their potential
　　effects, and sufficient information to enable those charged with governance
　　and management to understand the context of the communication.
　　In terms of the sufficiency of the details of communication, the consideration
　　factors include:
　　• the nature of the entity C more details for public interest entities than
　　non-public interest entities
　　• the size and complexity of the entity C more details for larger and more
　　complex entities
　　• the nature of significant deficiencies that the auditor has identified C more
　　details for those involving integrity of management and fraud
　　• the entity’s governance composition C more details for inexperienced
　　governance members
　　• legal or regulatory requirements regarding the communication of specific
　　types of deficiency in internal control
　　Evaluation of misstatements
　　As well as deficiencies in internal controls, misstatements may also be
　　detected during an audit. ISA/HKSA 450 (Clarified), Evaluation of Misstatements
　　Identified During the Audit is actually a new separate standard as well. This
　　highlights the importance of focusing on the deficiencies/misstatements
　　during the audit, which is a common consideration for a risk-based approach.
　　ISA/HKSA 450 (Clarified) deals with the auditor’s responsibility to evaluate the
　　effect of identified misstatements on the audit and of uncorrected
　　misstatements, if any, on the financial statements. ‘Misstatement’ is defined
　　as ‘a difference between the amount, classification, presentation, or disclosure
　　of a reported financial statement item and the amount, classification,
　　presentation, or disclosure that is required for the item to be in accordance
　　with the applicable financial reporting framework. Misstatement can arise from
　　error or fraud.’ This also relates to those that require adjustments for issuing a
　　true and fair view on the financial statements.
　　For these kind of identified misstatements, the auditor should determine
　　whether the nature and the circumstances of their occurrence indicate the
　　existence of other misstatements, which could be material individually or in
　　aggregate. These misstatements should be communicated to the appropriate
　　level of management on a timely basis.
　　The auditor should also consider whether there is a need to revise the audit
　　strategy and audit plan C especially when those areas are confirmed to have
　　appropriate design, implementation and effective operation of controls, now
　　there are identified misstatements. Does the initial conclusion need to be
　　CLARIFIED AUDITING STANDARDS
　　APRIL 2011
　　reconsidered? This would definitely affect the risk assessment, audit strategy
　　and audit plan.
　　‘Uncorrected misstatements’ are the ‘misstatements that the auditor has
　　accumulated during the audit that have not been corrected’. Before evaluating
　　the effect of the uncorrected misstatements, the auditor should confirm
　　whether the materiality still remains appropriate. Afterwards, the auditor will
　　determine the uncorrected misstatements are material individually or in
　　aggregate. The auditor will consider:
　　• the size and nature of the misstatements, and the particular circumstances
　　of the occurrence
　　• the effect of uncorrected misstatements related to the prior periods.
　　The auditor will communicate the uncorrected misstatements and their
　　implication on the auditor’s report to those charged with governance. The
　　auditor will also request a written representation (including a summary of
　　uncorrected misstatements) from management and C where appropriate C
　　those charged with governance as to whether they believe the effects of
　　uncorrected misstatements are immaterial, individually and in aggregate to the
　　financial statements as a whole.
　　Conclusion
　　To summarise, candidates need to update their auditing knowledge,
　　understand them and apply them in the exam questions.
　　As stated by the Paper P7 examiner: ‘A significant proportion of candidates
　　continue to produce answers that are simply too vague or too brief, do not
　　actually answer the question requirements, and display inadequate technical
　　knowledge of the clarified ISAs (HKSAs). These candidates are encouraged to
　　improve their exam technique, as well as knowledge of the syllabus, by
　　practising as many past exam questions as possible, using up-to-date study
　　materials, and by taking on board the comments made in examiner’s articles
　　and reports.’
　　Allan Lee FCCA is director of Allan Lee Professional Solutions Ltd and cochairman
　　of ACCA Hong Kong’s Student Affairs Subcommittee
　　This article was originally written for ACCA Hong Kong Student News Update
　　magazine, Winter 2010 issue but is still relevant for all auditing students.
将文章分享到：大家能上网update工作经验嘛？_acca吧_百度贴吧
&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&签到排名：今日本吧第个签到，本吧因你更精彩，明天继续来努力！
本吧签到人数：0成为超级会员，使用一键签到本月漏签0次！成为超级会员，赠送8张补签卡连续签到：天&&累计签到：天超级会员单次开通12个月以上，赠送连续签到卡3张
关注：22,480贴子：
最近怎么总是不能操作啊？
可以给官方那边发邮件让他帮你开通一下啊、、、
是不是实习的也可以添加上去啊？
登录百度帐号我的游戏推荐游戏
后查看最近玩过的游戏
为兴趣而生，贴吧更懂你。或}