大家好久不見~ 又到了備考期間了, 這次三月考季阿吉將為大家帶來五篇關於AA/AAA的exam technique 分析。根據我對身邊考友的觀察，這兩個科目掛科的人真的很多！經常考試時覺得自己寫得很不錯，結果分數卻慘不忍睹。究其原因，其實是這些同學沒有把答案寫完整，導致明明找到了得分點，卻無法拿到這個得分點的分數。之前我也寫過關於AA的一些答題技巧的分析文章，這個考季我會根據官網的五篇文章給大家總結一下AAA的答題技巧，當然，這些技巧也適用於AA的考試，希望對大家的備考提供一些幫助！ Part 3 – Accounting issues Part 4 – Audit procedures Part 5 – Auditor reporting 考試中常出現在：audit planning, professional issues, spread over more than one question 5 basic principles: Integrity, Objectivity, Professional Competence and Due Care, Confidentiality, and Professional Behaviour. General areas of threat to the fundamental principles: Self Review, Self Interest, Advocacy, Familiarity, and Intimidation. (a) Identify threats to independence (b) Evaluate the significance of the threats identified, and (c) Apply safeguards, when necessary, to eliminate the threats or reduce them to an acceptable level. 這個考點中，我們不僅要會找到這些threats，更重要的是要解釋清楚它們的產生原因和可能帶來的後果，並且要注意聯繫題幹，在具體的scenario中選擇safeguards。 考試時，一定要記住結合實際情景而不是默寫背誦的東西，參考下面例子： Demonstrating you understand the threats, how they arise and the implication： Attending a meeting with the bank would give rise to an advocacy threat as we would be perceived as promoting the interests of our client and confirming the client’s assertions in negotiations. 如果單單寫出這是一個advocacy threat，那就無法為考官展示我們具備理解分析這些threats的能力，所以答題時劃線部分是必要的。 Apply the guidance to the scenario – evaluate the significance and suggest safeguards and conclude： The code states that the threat to independence of undertaking management responsibilities for an audit client is so significant that there are no safeguards which could reduce the threat to an acceptable level. (1 mark) Management responsibility can be avoided if the client takes responsibility for monitoring the reports made and taking the decisions on recommendations. (1 mark) However, as this client is listed, we are prohibited from undertaking internal audit services which relate to a significant part of the controls over financial reporting. (1 mark) As such we must decline the additional work. (1 mark) 關於承辦審計之外業務的問題，由於題目提到客戶公司是一個 listed company，結合具體情境我們就應該提到audit company 是不可以提供內審服務的，從而得出應該decline additonal work的結論。 這個考點無論是AA還是AAA都會涉及到，雖然分數佔比不斷很多，但是因為難度不大，只要細心讀題，這部分還是可以拿到高分的。