ACCA考试科目较多，需要通过13门课程的学习才能拿到ACCA证书。ACCA考试分为F阶段和P阶段内容，学习到P阶段的内容，学员的难度加大，尤其是选择AAA课程的学习，学习需要有自己的考试方法才可以。那么，ACCA  AAA考试Audit planning-accounting issue有答题方法和模板吗？ACCA AAA备考该怎么做？

ACCA考试并非是没有规律可循的，学员若是能够在平时的学习中，找到知识点的答题方法。那么在考试的时候能够节省更多的时间去思考难度较大的题目。ACCA AAA  Audit planning-accounting issue知识点在学习的时候，建议学员可以参考下面的模式进行答题，帮助提高得分的几率。

答题方法：

1. Calculate and conclude on the materiality of the issue where sufficient

information is available

5‰ of revenue

1% of total assets

5% of profit before tax

2. Briefly describe the relevant financial reporting Requirement

3. Relate the risk in the scenario to the accounting treatment.

4. Illustrate the impact of the risk on the financial statements

答题模版：

1.讨论重要性

XXX represents X% of total assets and is material to the statement of financial position. XXX of $X million represents X % of profit before tax, and is therefore material to the statement of profit or loss.

2.描叙准则

According to …………..或者 IFR requires………..

3.指出风险

There is a risk………..

4.指出对报表的影响

This would result in an overstatement of XXX in the statement of financial position and an understatement of XXX, therefore an overstatement of profit.

如果给了增长率或趋势和所给的事件信息不同：the reasons for the large increase must be carefully considered.

有了自己的答题模板之后，学员在进行答题的时候，就能够掌握到得分的地方，这时候考官在改券的时候，自然不会给学员较低的分数。ACCA P7课程的学习，并不算是很简单，学员在学习的时候，要根据自身的情况，选择适合自己的课程，只有适合的才是zui好的。