[ACCAP1专业会计师基础复习1.docVIP

ACCA《P1专业会计师》基础复习(1) 本文由高顿ACCA整理发布，转载请注明出处 　　ACCA P1 Professional Accountant? 　　Syllabus ? 　　2012ACCA《P1专业会计师》基础课程讲义（1） ? 　　AIM ? 　　To apply relevant knowledge, skills and exercise professional judgement in carrying out the role of the accountant relating to governance, internal control, compliance and the management of risk within an organisation, in the context of an overall ethical framework. ? 　　MAIN CAPABILITIES ? 　　On successful completion of this paper, candidates should be able to: ? 　　ADefine governance and explain its function in the effective management and control of organisations and of the resources for which they are accountable ? 　　BEvaluate the professional accountant’s role in internal control, review and compliance ? 　　CExplain the role of the accountant in identifying and assessing risk ? 　　DExplain and evaluate the role of the accountant in controlling and mitigating risk ? 　　EDemonstrate the application of professional values and judgement through an ethical framework that is in the best interests of society and the profession, in compliance with relevant professional codes, laws and regulations. ? 　　RELATIONAL DIAGRAM OF MAIN CAPABILITIES ? 　　2012ACCA《P1专业会计师》基础课程讲义（1） ? 　　Exam format ? 　　The examination is a three-hour closed book examination, with 15 additional minutes allowed at the start of the exam for reading and planning. The exam will be entirely discursive with questions utilizing various scenarios. ? 　　The exam will contain two sections. Section A will contain Question 1, which will be worth a total of 50 marks and which will be compulsory. It will include several distinct tasks （listed as （a）， （b）， （c）， etc） and will sample the syllabus quite broadly. Question 1 might contain elements of governance, risk, internal control, and will include some aspect of ethics. ? 　　One of the features of the Professional level exam paper is the awarding of ‘professional marks’。 These are marks which certain parts of the answer are presented. / They