(QP JJ) QP EXAM Jun 2022 (1)

又唔係既 但呢個真係無乜特別，嚴格黎講係客唔醒目

7b? 唔記得佢問乜添…

我7b 吉咗無做

8 我亂填,
我用HKSA240 話auditor 要有professional skepticism during the audit.
話佢一間只在香港有鋪位GE公司, 做property management 點解有咁多curreny ge account, 點解有需要20個物業用300個銀行戶口,
之後佢Group C 好似wealthy xxxxx xxx? 同property management 唔相關?
點解property management 會有loan, 佢多數收款應該都係received in advance,
(其實我唔知Group C 個balance 話wealth xxxx係乜),
會唔會係indicator of fraudulent reporting, & misappropriation of asset or money laundry

其他題目, 我唔夠時間做, 用左太多時間去做Case, 得番1個鐘做short question, 有成20分無做,,
想問題第一題revenue occurrence ROMM 你地寫乜?
第2題, customer loyalty and new POS system , accuracy ROMM係high, 你地又點寫?

好撚好笑？

第3,4題係咩好似仲有expected credit loss同rou assets 好似咁多題既

我只可以話，part a 除咗corporate governance 個5分係抄之外，其他我都冇信心

真係關事咩

第6條evaluate whether misstatement material 都係9吹

+1
第二條又係唔知講乜

corporate governance for list co?
邊度有得抄? 我個Critical book 無
可能就無無左呢5分我fail 左,

全條題目12分我無做, 我諗如果我有時間,都起馬拎倒2-3分掛,,

Take notes 有mandatory disclosures

我諗我真係得2-3分
第8條0分

今年conso點出？寫字定俾個表計數？

想知part b同c係咪material
亂答咗係

文字題加calculation,disposal with loss of control

expected credit loss 我寫佢唔應該因為跟據過去D客最終無Defaults payment 所以就唔做expected credit loss, 應該用番適合GE standard 去make provision, 所以low risk 係唔合適, 但果題好似7定8分, 都唔知寫乜野落去好, 因為我無溫MA, 都唔知expected credit loss 係點計了,
我記得佢仲有一個台灣同一個??客, 係應該有財困, 而間公司保守策略fully written off 30million trade receivable, 呢度又唔知有乜implication,, 因為我睇落又覺得好合理,,

算啦，我諗緊12月見定cpaa，係到fail好浪費時間

其實果題算易 求其吹大過mat level都應該攞到啲分

但成日聽人講CPAA 難搵工

識人考咗幾次cpa考唔到轉acca/cpaa咪一樣咁轉工，考唔掂跳船好過，但都見過有人cpaa都考唔黎

好過qp stuck萬年

CPAA 聽人講 全部都話好易考

MC黎一定易過qp 至少唔會做唔哂 好多人考唔掂qp轉過去好快就q