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2015年12月ACCA考试F5、F8、F9的考官报告

来源：高顿网校 2015-12-08

高顿网校小编*7给大家总结了12月F5、F8、F9的ACCA考官报告。

F5 Performance Management

June 2015 pass rate – 37%

F5 candidates must learn to stand back and look at the big picture in questions at this level, says the latest Examiner’s Report (for June). If you can learn to do this it will serve you well when moving on to the professional level papers.

It seems many students struggled with the ABC question (Q1) in June. The examiner pointed to the fact that students are making fundamental errors when calculating their answers.

Q2 covered transfer pricing and sitters again struggled with this topic.

For Q3, the examiner examined learning curves in conjunction with planning and operational variances. When answering a question involving consideration of consequences the examiner said PQs need to ask themselves: ‘why should we care, why is it important?’ This should help ensure that the implications of the observations being made are also considered in order to earn the marks available.

Q4 (a) was a simple calculation of the total variable cost per unit and fixed overheads. You needed to apply the high-low method here. In part (b) many candidates confused sales volume maximisation with profit maximisation. You needed to use

MC = MR, not MR = O.

Q5 was a purely discursive question on budgeting.

F8 Audit & Assurance

June 2015 pass rate – 39%

The F8 examiner said that a candidate preparing for the MCQ part of the paper needed to work through the pilot paper, past exam papers and sample questions discussed in the June Examiner’s Report (there are two here). Question spotting won’t work, it was suggested.

Q1 looked at ethical threats and was well answered by most. Q2 covered internal control components and tests of control. Q3 looked at a review of files and materiality. Q4 asked about deficiencies and recommendations for purchasing systems.

Areas of fraud and error, audit risk and responses and review engagements were all part of Q5. As in previous diets candidates tended to only identify facts from the scenario but failed to describe how this resulted in an audit risk. Many candidates yet again focused on business risks rather than audit risks.

They also gave business advice (such as undertaking quality control procedure over inventory to prevent the increased level of sales returns). The examiner stressed auditor responses need to be practical and should relate to the approach (what testing) the auditor will adopt to assess whether the balance is materially misstated or not.

Q6 tested financial statement assertions and substantive procedures. The examiner pointed out that substantive procedures are a core topic area and PQs must be able to produce relevant detailed procedures.

F9 Financial Management

June 2015 pass rate – 41%

The key learning point for Q1 was the importance of understanding the difference between an FEC and an FRA. Interest rate risk is also different to foreign currency risk and interest rate parity, said the examiner.

Many candidates struggled to gain full marks in Q2 (a), where you had to calculate the equity market value of a company using the dividend growth model. The examiner wants PQs to study the dividend growth model as a business valuation method, understanding the variables that are used by the model and avoiding unnecessary calculations on a per share basis when total figures can be used.

Students should also know that any business valuation method in the syllabus can be examined – you have to be familiar with them all.

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