md231 发表于 2010-5-24 17:39
ACCA P1 BPP版 Mock Exam June 2010, 问题+答案+自我评估，tutor建议


BBP tips for P1：
Paper P1

• Corporate Governance. Governance underpins the P1 syllabus so you can expect detailed questions on principles-based systems such as the UK Combined Code (2006). Make sure that you fully understand the role and responsibilities of directors (both executive and non executive), and how good governance structures help to reduce risk. Remember that you may need to discuss the various committees recommended as part of best practice, and the disclosures required by the Turnbull report.
• Risk Management. Typical risk management questions often require you to identify specific risks in a given scenario, and then suggest how the organisation might seek to respond to those risks. You may also need to give your opinion on the risks, so key models that are highly examinable are the risk mapping matrix and the ‘TARA’ response model.
• Control Systems. In order to respond to risks, organisations will implement a range of controls. You need to be able to suggest suitable controls in a given context, and show that you know the difference between the control environment and control procedures. Questions in internal control may also cover internal audit, as this is an integral part of both risk management and control.
• Ethics. Ethics questions invariably require candidates to related their opinions or ideas to key theories. Remember that personal ethics relate to how we behave or choose to behave, and key schools of thought include Deontology (duty) and Telelogy (Outcome). Kohlberg’s model of ethical development is highly examinable, and questions may ask you to recognise where a particular individual fits into the model. Professional ethics is concerned with following an ethical code of conduct, and questions may ask you to evaluate an accountant’s actions.
• Corporate Social Responsibility. Organisations have a wider duty to stakeholders. This area is always highly examinable, and questions frequently ask candidates to refer to the Gray Owen Adams model, when identifying how an organisation should choose to behave.

眉飞色舞 发表于 2010-6-11 20:52
1# md231

买了可是下不了，说是我ADOBE有问题，如果楼主看到，麻烦帮我发到邮箱，dxfengj@gmail.com， 不胜感激。