审计和内部评论介绍笔记(p7)英文.pdfVIP

December 2005 ACCA Paper 2.6 – Audit and Internal Review Introductory Notes 1) ABOUT 2.6 The pass rate for this basic auditing paper is historically one of the lowest ACCA pass rates worldwide. The major reason for this is that many students tried to rely on a rote learning approach, memorising large sections of text and then repeating it unthinkingly in the exam. What will be required to pass the Audit and Internal Review exam is an understanding of why particular audit procedures are performed, an understanding of how accounting systems work, an appreciation of the commercial considerations affecting businesses, and above all, the ability to think for yourself and apply your knowledge to the facts in a question. On this course we will be practising these skills and, rather than just memorising lists of tests and procedures and the content of auditing standards, we will be developing a thinking approach to the subject. Key areas The new examiner for this paper is Mr Alan Lewin. Look out for 2 articles that were written by him in 2005 (one is in January 2005 and the other I would expect it to come in the later part of 2005). Based on the current syllabus, the key areas are: ? Professional ethics for external and internal auditors ? Risk assessment, both theory and application ? Internal controls ? Practical application of auditing techniques and procedures ? Reporting ? Internal audit and review The exam paper Section A will be compulsory. There will be three scenario-based questions (each of 20 marks) totalling 60 marks in total. These will cover the key areas of the syllabus. Section B will give a choice of 2 from 3 questions of 20 marks each, which may cover any area of the syllabus. 2) EXAMINER’S COMMENTS Previous 2.6 examiners produced comments on students performance. The following are comments that have appeared many times. a) Rote learning Many students learn vast quantities of text, often by using mnemonics, and then repeat it in the exam without thinking a