超車機會來了！ACCA-AA春節(jié)前中后學習指南

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對于要備考2022年ACCA考試的我們來說，更是萬萬不可松懈的，要把我們的精力投入到學習當中。為此，針對處于迷茫期的小伙伴特別制定了ACCA-AA春節(jié)學習計劃，大家可以根據(jù)自身情況來合理安排時間。本計劃只做參考~

超車機會來了！ACCA-AA春節(jié)前中后學習指南

◆春節(jié)前夕◆

章節(jié)名稱	學習重點	學習時長
Chapter 3 Internal Audit	Limitations of internal audit department Responsibility for fraud and error Assignments of internal audit department	3
Chapter 7 Core knowledge: Assertions	Assertions about classes of transactions and events and related disclosures for the period under audit Assertions about account balances and related disclosures at the period end	2
Chapter 8 Core knowledge: Evidence	Concept Characteristics Quantity and quality	2
Chapter 13 Cycle: Sales and Receivables	Tests of controls Substantive procedures	2
Chapter 14 Cycle: Purchasesand Payable	Control activities Tests of controls Substantive procedures	2
Chapter 18 Cycle: Cash	Control activities and tests of controls Substantive procedures	2
Chapter 19 Accounts:Capital and directors' emoluments	Equity Directors’bonus and remuneration Reorganisation	2
Chapter 20 Accounts: Liabilities & Provisions	Sales tax liability Bank loan Provisions and contingencies	2
Chapter 25 Review and Reporting: Opinion	Types of opinion Impact on the auditor's report	2
Chapter 30 Review and Reporting: Reports	Key audit matters Other information EoM paragraphs and OM paragraphs	2