个人介绍
P1.Governance, Risk and Ethics (李宁)
提供学校: 江西财经大学
院系: 会计学院
转运类别: 工商管理
专业: 会计学ACCA方向
课程编号: ZJ0011790
学分: 3
课时: 48
课程介绍
ACCA  P1 
《GOVERNANCS,RISK AND ETHICS》
INTELLECTUAL LEVELS
The syllabus is designed to progressively broaden and deepen the knowledge, skills and professional values demonstrated by the student on their way through the qualification.
The specific capabilities within the detailed syllabuses and study guides are assessed at one of three intellectual or cognitive levels:
Level 1: Knowledge and comprehension
Level 2: Application and analysis
Level 3: Synthesis and evaluation
Very broadly, these intellectual levels relate to the three cognitive levels at which the Knowledge module, the Skills module and the Professional level are assessed.
Each subject area in the detailed study guide included in this document is given a 1, 2, or 3 superscript, denoting intellectual level, marked at the end of each relevant line. This gives an indication of the intellectual depth at which an area could be assessed within the examination. However, while level 1 broadly equates with the Knowledge module, level 2 equates to the Skills module and level 3 to the Professional level, some lower level skills can continue to be assessed as the student progresses through each module and level. This reflects that at each stage of study there will be a requirement to broaden, as well as deepen capabilities. It is also possible that occasionally some higher level capabilities may be assessed at lower levels.
LEARNING HOURS
The ACCA qualification does not prescribe or recommend any particular number of learning hours for examinations because study and learning patterns and styles vary greatly between people and organisations. This also recognises the wide diversity of personal, professional and educational circumstances in which ACCA students find themselves.
Each syllabus contains between 23 and 35 main subject area headings depending on the nature of the subject and how these areas have been broken down.
GUIDE TO EXAM STRUCTURE
The structure of examinations varies within and between modules and levels.
The Fundamentals level examinations contain 100% compulsory questions to encourage candidates to study across the breadth of each syllabus.
The Knowledge module is assessed by equivalent two-hour paper based and computer based examinations.
The Skills module examinations are all paper based three-hour papers. The structure of papers varies from ten questions in the Corporate and Business Law (F4) paper to four 25 mark questions in Performance Management (F5) and Financial Management (F9). Individual questions within all Skills module papers will attract between 10 and 30 marks.
The Professional level papers are all three-hour paper based examinations, all containing two sections. Section A is compulsory, but there will be some choice offered in Section B.
For all three hour examination papers, ACCA has introduced 15 minutes reading and planning time.
This additional time is allowed at the beginning of each three-hour examination to allow candidates to read the questions and to begin planning their answers before they start writing in their answer books. This time should be used to ensure that all the information and exam requirements are properly read and understood.
During reading and planning time candidates may only annotate their question paper. They may not write anything in their answer booklets until told to do so by the invigilator.
The Essentials module papers all have a Section A containing a major case study question with all requirements totalling 50 marks relating to this case. Section B gives students a choice of two from three 25 mark questions.
Section A of each of the Options papers contains 50-70 compulsory marks from two questions, each attracting between 25 and 40 marks. Section B will offer a choice of two from three questions totalling 30-50 marks, with each question attracting between 15 and 25 marks
GUIDE TO EXAMINATION ASSESSMENT
ACCA reserves the right to examine anything contained within the study guide at any examination session. This includes knowledge, techniques, principles, theories, and concepts as specified.
For the financial accounting, audit and assurance, law and tax papers, ACCA will publish examinable documents every six months to indicate exactly what regulations and legislation could potentially be assessed at the following examination session.
Knowledge of new examinable regulations will not be assessed until at least six calendar months after the last day of the month in which documents are issued or legislation is passed. The relevant cut-off date for the June examinations is 30 November of the previous year, and for the December examinations, it is 31 May of the same year.
The study guide offers more detailed guidance on the depth and level at which the examinable documents will be examined. The study guide should therefore be read in conjunction with the examinable documents list.
Relational diagram of paper with other papers
AIM
To apply relevant knowledge, skills and exercise professional judgement in carrying out the role of the accountant relating to governance, internal control, compliance and the management of risk within an organisation, in the context of an overall ethical framework.
MAIN CAPABILITIES
On successful completion of this paper, candidates should be able to:
A  Define governance and explain its function in the effective management and control of organisations and of the resources for which they are accountable
B  Evaluate the professional accountant’s role in internal control, review and compliance
C  Explain the role of the accountant in identifying and assessing risk
D  Explain and evaluate the role of the accountant in controlling and mitigating risk
E  Demonstrate the application of professional values and judgement through an ethical framework that is in the best interests of society and the profession, in compliance with relevant professional codes, laws and regulations.
RATIONALE
The syllabus for Paper P1, Professional Accountant, acts as the gateway syllabus into the professional level. It sets the other Essentials and Options papers into a wider professional, organisational, and societal context.
The syllabus assumes essential technical skills and knowledge acquired at the Fundamentals level where the core technical capabilities will have been acquired, and where ethics, corporate governance, internal audit, control, and risk will have been introduced in a subject-specific context.
The PA syllabus begins by examining the whole area of governance within organisations in the broad context of the agency relationship. This aspect of the syllabus focuses on the respective roles and
responsibilities of directors and officers to organisational stakeholders and of accounting and auditing as support and control functions.
The syllabus then explores internal review, control, and feedback to implement and support effective governance, including compliance issues related to decision-making and decision-support functions.
The syllabus also examines the whole area of identifying, assessing, and controlling risk as a key aspect of responsible management.
Finally, the syllabus covers personal and professional ethics, ethical frameworks – and professional values – as applied in the context of the accountant’s duties and as a guide to appropriate professional behaviour and conduct in a variety of situations.
DETAILED SYLLABUS
A  Governance and responsibility
1. The scope of governance
2. Agency relationships and theories
3. The board of directors
4. Board committees
5. Directors’ remuneration
6. Different approaches to corporate governance
7. Corporate governance and corporate social responsibility
8. Governance: reporting and disclosure
B  Internal control and review
1. Management control systems in corporate governance
2. Internal control, audit and compliance in corporate governance
3. Internal control and reporting
4. Management information in audit and internal control
C  Identifying and assessing risk
1. Risk and the risk management process
2. Categories of risk
3. Identification, assessment and measurement of risk
D  Controlling risk
1. Targeting and monitoring risk
2. Methods of controlling and reducing risk
3. Risk avoidance, retention and modelling
E  Professional values and ethics
1. Ethical theories
2. Different approaches to ethics and social responsibility
3. Professions and the public interest
4. Professional practice and codes of ethics
5. Conflicts of interest and the consequences of unethical behaviour
6. Ethical characteristics of professionalism
7. Social and environmental issues in the conduct of business and of ethical behaviour
APPROACH TO EXAMINING THE SYLLABUS
The syllabus will be assessed by a three-hour paperbased examination. The examination paper will be structured in two sections. Section A will be based on a case study style question comprising a compulsory 50 mark question, with requirements based on several parts with all parts relating to the same case information. The case study will usually assess a range of subject areas across the syllabus and will require the candidate to demonstrate high level capabilities to evaluate, relate and apply the information in the case study to several of the requirements.
Section B comprises three questions of 25 marks each, of which candidates must answer two. These questions will be more likely to assess a range of discrete subject areas from the main syllabus section headings, but may require application, evaluation and the synthesis of information contained within short scenarios in which some requirements may need to be contextualised.
教学条件
教学资源
课程章节 | 名称   | 上传时间 | 大小 | 备注
2.1 教学大纲
P1课程教学大纲.docx
.docx
2016-09-05 41.72KB
3.1 教学进度表
P1教学进度计划表(AH1班).doc
.doc
2016-09-05 63.00KB
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