考前冲刺丨AAA(P7)职业道德部分如何快速提分？
摘要：12月A考临近，帮主特邀Perry老师帮助大家做冲刺备考，拿好小本本，做好笔记哦~ 再送大家一个2019ACCA资料包，可以分...
文丨特邀：高顿Perry老师
新浪微博： 蓬蓬Perry
英国特许公认会计师ACCA，高顿ACCA名师。复旦-麻省理工国际工商管理硕士。
本科毕业时同时获取德勤，毕马威，普华永道三张offer。曾就职于毕马威、嘉吉Cargill集团等著名公司，对于金融投资，财务审计，管理咨询等领域有着丰富的实践经验。
对AA科目的教学有独到的见解，深受ACCAer的喜爱，称为“萌神导师”。
职业道德相关准则及其应用是Advanced Audit and Assurance考试大纲的主要组成部分，也是每次考试基本必考的模块。而且，有时这部分的内容会在多个大题上考察，它可以与planning或professional issues放在一起考，或是单独作为一个知识点出题。
这部分包括的知识点有ACCA所规定的基本道德准则和审计师可能遇到的一些道德威胁，从知识本身来讲和之前F8 Audit and Assurance中基本完全相同，只是在考题上会将上述知识点应用于更复杂的情景，考生需要在答题时展示出其对知识点的理解，以及能给出应对特定威胁的防护措施。
职业道德是每次AAA考试的一个重点领域，而且也是比较容易提高得分的部分，但是考生不能再局限于死记硬背，更多的是展现对知识的理解和运用。
我也想通过这篇文章，给大家呈现一些考官提到过的有代表性的答题技巧，帮大家提高职业道德模块的答题分数，让咱们能顺利通过考试。
这部分涉及到的一些准则包括：
ACCA’s Code of Ethics and Conduct(2016)
IESBA’s Code of Ethics for Professional Accountants(Revised May 2015)
IESBA–Changes to the Code Addressing Certain Non-Assurance Services Provisions for Audit and Assurance Clients Ethical Considerations Relating to Audit Fee Setting in the Context of Downward Fee Pressure(January 2016)
首先大家要对上述准则详细掌握，包括基本的道德准则：Integrity,Objectivity,Professional Competence and Due Care,Confidentiality,and Professional Behaviour这五条，以及如Self Review,Self Interest,Advocacy,Familiarity,and Intimidation这五类道德威胁。
比较常见的考察方法包括我们对于道德威胁的识别和给出相应的防范措施，但其中有一部分比过去AA中考察分数增加的地方是，我们要明确指出这种威胁所带来的的负面影响，所以我们在答题时要结合题目写出以下三个方面：
(a)Identify threats to independence
(b)Evaluate the significance of the threats identified
(c)Apply safeguards,when necessary,to eliminate the threats or reduce them to an acceptable level.
接下来我们来看一道例题：
Example 1
The audit committee of,Mumbai Co,has asked the partner to consider whether it would be possible for the audit team to perform a review of the company’s internal control system.A number of recent incidents have raised concerns amongst the management team that controls have deteriorated and that this has increased the risk of fraud,as well as inefficient commercial practices.The auditor’s report for the audit of the financial statements of Mumbai Co for the year ended 31 March 2016 was signed a few weeks ago.Mumbai Co is a listed company.
Required:Comment on the ethical issues raised and the actions your firm should take in response to the client’s request.(6 marks)
在上面这个例题中，要求我们为被审计客户提供额外的非审计服务-对其内控系统进行评价。这会导致self-review的威胁，并可能导致承担management responsibility。当然识别出这种威胁仅仅是回答问题的第一步，只回答威胁的名称是不会得分的，我们需要进一步的分析解释。因此，要如下作答：
首先识别威胁并提供分析原因：
Providing a review of the company’s system and controls gives rise to a self-review threat as these controls will then be reviewed by the firm when determining our audit strategy.The firm may be reluctant to highlight errors or adopt a substantive approach during the audit as this may highlight deficiencies in the firm’s work on the additional service.(此答案可得1分)
The design of systems and controls is a management responsibility so a review of such may give rise to a situation where the auditor is assuming a management responsibility by taking on the role of management.(此答案可得1分)
接下来我们要评估案例中情形的影响，并给出防范措施：
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.(此答案可得1分)
当然我们也可以从其他方面去分析上述情景，言之有理亦会获得答题分数。
比如客户是上市公司，那我们可以说：
Management responsibility can be avoided if the client takes responsibility for monitoring the reports made and taking the decisions on recommendations.
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.
As such we must decline the additional work.(上述内容也可得到3分)
所以大家可根据上述示例来更好的规划编写我们的答案，记住只识别出威胁的名称是无法得到分数的，而需要有更多的分析来展示我们对于知识的理解和运用，希望大家都能在职业道德模块获得满分。
