(QP JJ) QP Exam Jun 2021 (2)

憑記憶唔肯定 唔知有冇錯
PP1
1 Due diligence, FRS3
2 FRS15 upfront payment, Po, transaction price
3 RMM revenue accuracy, Audit procedure
4 NPV payback calculation, internal/external financing
5 Audit procedure for change it system during the year and self develop it system to recognize revenue
6 Group audit consideration, use of component auditor work done
7 Profit tax(interest income deduction by secured loan s162A, utilization of another company tax loss s61, depreciation allowance s39B, stamp duty of share transfer head 2(1)
8 Profit tax for e-commerce carried by non resident Dipn 39)

PP2
1 5 year tactical plan (Ansoff???)
2 Lease modification FRS16, event after reporting period hkas 10
3 NCA held for sale FRS5
4 COE close relationship
5 Subsequent event hksa 560 hkas 10, auditor respond due to fraud hksa 240
6 CSR
7 Auditor respond for going concern assumption hksa 570 and opinion hksa 705
8 share award backend approach Dipn 38
9 Profit tax deduction for purchase trademark using outside HK s16(1), s17(1)(c)
10 Profit tax deduction for donations s16D

個個都唔覺得難仲大獲

好似係
廢事拎番出黎confirm lu😂

FEA 好撚難
FEB PP 1 易, PP 2 唔知想點
FEC 還好
FED PP 1 易, PP 2 難

係咪有條implement new IT system 既audit procedure

一樣
但Paper 1 FEC我覺得都難

p2
md果條我覺得係問呢part
https://hongkong.ahk.de/news/news-details/revised-dipn-39-on-digital-economy-electronic-commerce-and-digital-assets

直接答左acquisiton既acct treatment. Gg

Ecommerce同有冇PE果題唔係paper 1咩

題目個字眼好似係audit approach，唔知要答嘅嘢有咩分別

另外唔知係咪我眼殘定係點 佢話新系統啲access information 會export去accounting system
但係accounting system 究竟係屬於新系統舊系統定獨立一個系統

好似冇mention過
睇到我人都慒

係
記撚錯左😂

p2 md.最尾果題好記得有頁有講
director embezzlement無得扣
員工有得扣

但就係揾唔到個case
激死

我估要寫audit approach : combined approach
跟住寫點test 我都係照抄notes 抄返條pp 例如: inspect bugs 同埋d bugs之後有冇solve到咁樣

係Paper I
我自己淨係focus咗香港間公司係唔係agents
of the non-resident

點test果到我focus左係test data conversion
得返好少時間做c 唔知有冇睇錯 佢題目有似有提old system

＋1
寫係PE by agent, chargeable, 冇寫e commerce

可能我錯呢
唔駛唔開心😂 反正題目無提過有server呢樣野

好勁

你已經pass了

Pp1 7&8中間有條問buy share or buy asset 既tax implication

我寫咗係commission fee 佢個assisting

估下今期FE passing rate
我估42%

我覺得好難 估有50%
利申：希望成為50%入面

實有嘅