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如何自学澳洲CPA ethics and governance这门课？ - 知乎
如何自学澳洲CPA ethics and governance这门课？ - 知乎首页知乎知学堂发现等你来答切换模式登录/注册注册会计师（CPA）如何自学澳洲CPA ethics and governance这门课？关注者31被浏览17,978关注问题写回答邀请回答好问题添加评论分享2 个回答默认排序尹琴 关注今年10月底考的，刚刚查成绩过了，没有啥好的方法，就讲讲自己的经历。考前:开始自学到考试那一天是11个礼拜。前三个礼拜计划看完Module 1和2，工作日要实习，就晚上抽一段时间看(1到2个小时)，周六日就早中晚各抽一段时间看，算了一下每个时间段要看的页数就开始看书了。具体看的时候可能多看一点少看一点，但不会差太多。最后提前两天完成了，出去玩了一个礼拜没看书。后面开学了，课不多，每天能抽2到3个时间段看，5个礼拜看完了剩下的三个module.还剩两个礼拜就复习，先复习weighting 多的module3和4,2然后就看看1和5.以上的看的意思都是每个字都读到，查词典，highlight一些人名，专业词汇法规准则，每段看完大概知道讲了点啥，做点小标记，就跟阅读理解差不多，比如我有个习惯就是advantage画笑脸，disadvantage画哭脸。官方网站上有模拟选择题，周末做。case就学完一个module看一下(个人觉得case主要帮助理解)考后感:答案基本全在study guide里，注意所有细节包括人名，国家，引用的话，还有图表里面的字等等。书看多了脑子里会有个大概印象，就是看到题目能反应出大概是哪个大的topic,哪个小的title裡面。考试的时候比较少用到index(可能是我index做得不好,做完跟书的目录差不多)，更多是直接翻书,或者直接答。但是index还是要做的，可以帮你梳理一下，有些难记的或者很细节的词也可以重点标一下，但是尽量精简，一般不要超过5页。选择题基本就看你对study guide的熟悉程度，case考前除了看官方给的case没做过练习,很不熟练，记得有一小题没做，没找到知识点，还有好几题都是抄书，好像有考到APESB Code of ethics和ASX principles and recommendations应用，具体记不清了。考试成绩会显示每个topic的题答得怎么样，然后我的是M5Corporate accountability 最弱，可能就是case考的那.(想放图老是上传失败不知道为啥)大概就这么多，总结就是多看书加深印象，多翻书练手速。编辑于 2016-12-10 18:13赞同 112 条评论分享收藏喜欢收起一加二小会计一枚，喜欢旅游和看书，正在学习excel 关注好多年前考的ethics，下学期考gsl。 CPA 的书觉得写的不怎么样。看着看着容易混乱，觉着逻辑不清。 下面是我的一些方法：前期：一： 从module list入手，我会抄一遍。这样给自己一个清晰的书本构架，从宏观上对书有个认识。二： 下一步是正式开始看书的具体内容。 我会根据每个module 的 contents list 入手，写张思维导图。这样看具体内容看晕的时候，看图把自己的思路拉回来。三： 具体内容要仔细看。里面的questions 和 examples 要好好做。四： 合理利用online learning 的资料（别忘了啊）。五：然后可以用买 BPP 的资料(这个是cpa 推荐的),他里面有习题和passcards。（六）：这个不算自学的一部分。cpa 有推荐PDL academy,他会提供lecture，tutorial,习题，考试之列的。价格有点贵。不过公司能报销，或者一大堆人共享的话就还OK。考前准备：cpa会提前告知考试题型（选择题，简答题）。我一般会在考试之前计算每题最多能花多少时间。然后每做完10题，20题，30题的时候看时间，确保自己有足够的时间做完题。PS。Ethics and goverance 很爱考名字。名字要划重点。或者可以自己做一份index。祝好运！发布于 2016-12-28 20:03赞同 68 条评论分享收藏喜欢收起
澳洲CPA考试心得 - 知乎
澳洲CPA考试心得 - 知乎切换模式写文章登录/注册澳洲CPA考试心得澳亚英才澳洲知名CPA培训专家，澳亚英才澳洲CPA培训教研组组长教授CPA也10个学期了，就把自己机构的Tips分享出来啦，希望给澳洲CPA考生一些帮助！ETHICS & GOVERNANCE这门课考的内容很泛，不会像FR, SMA考察很多会计的专业知识。涉及到的内容包含：Ethical responsibilities of professional accountants, achieving effective governance, social and environmental performance of an organization等等。这也就是为什么很多学生也会把Ethics作为自己的第一门考试的原因。这门课考的内容很泛，不会像FR, SMA考察很多会计的专业知识。涉及到的内容包含：Ethical responsibilities of professional accountants, achieving effective governance, social and environmental performance of an organization等等。这也就是为什么很多学生也会把Ethics作为自己的第一门考试的原因。但是，这门课官方fail rate率前三个学期平均是37%, 是在8门考试中，仅次于FR fail rate第二高的科目！所以孩子们，请务必重视！我们现在来解剖一下这门考试。Ethics最终考试由两个部分组成，61分 multiple choices 和 24分extended response questions (case studies). （选择题考察的内容相当的细，书上的每一页都有可能考到，甚至会考察名人名言）Tips are the Best!· The real exam questions are much harder than the multiple choices on the CPA online learning.· Do not look for the exact words from the books, understand the concepts and use your common sense.· You can bring all sorts of materials to the exam such as books, notes, BPP and etc. Keep in mind most likely you won’t have time to use them all.· Do your index.· Computer test – if there is too much noise in the room, ask for ear plug or bring one yourselves.选择题不会同时出现好几个章节都有的混杂在一起的题，Case Study一般都涵盖好几章的知识点，但是问题分A B卷，比如A卷出关于第二章第四章，B卷问第三章第五章。澳亚建议分配给选择题的时间最多一个半小时，平均每一分半钟一题。这其实难度很大，因为碰到一些tricky的题，没有对书本架构及内容相当的熟悉程度，是很难保证正确率的。并且Ethics 这门考试Governance Concepts和 Corporations and other entities这两个比重加起来占50%的章节内容紧密相连，考试的时候在时间的压力下如果对课本structure不熟悉，很容易出现大脑空白的情况。另外，American Accounting Association 方面的知识点需要注意。所以，大家在学习过程中一定要自己做一遍。本学期教材有新内容,考试有可能会考到。新加的内容是第二章 Module Part C APES 110 的 Part B of the code 新添加了 Section 225 Responding to non-compliance with laws and regulations P108-109 和 Part C of the code 新添加了 Section 360 Responding to non-compliance with laws and regulations P122-124.根据澳洲CPA道德理论准则第二章225条准则规定，一旦会计发现周围不法客户，紧紧辞职不再与之有来往是远远不够的，一定要：1.深入调查了解全盘不法行为，2.通报有关领导3.根据领导作出的决定来判断自己是否要继续跟进4.考虑是否进行上访通知更高级别的相关纪检部门Princy 老师Notes: （一切都是为了大众利益服务!） 理解是最重要的，不要指望考试的时候翻书找到原题！另外，很多人都很重视CPA每个module 后面的knowledge check作为复习材料，但是从ETHICS这门课的难度来说，CPA module knowledge check的难度基本上是白给，和考试并不在一个级别。Case Studies的题型同样要注重timing, timing, timing! 最好能留出一个半小时的时间，因为阅读就要至少40分钟，特别是阅读能力不强的同学，考试的时候经常会答不完题。有的题可能只有4分，但是答题可能要接近两面（2-5章都有可能考大答题）。再加上现在CPA考试大多是computer-based, 我们不能做highlight, 对着电脑屏幕做题必然会需要更多的精力。万一时间不够，同学们也要逻辑清晰地写出key points。 Valuable Resources!1. CPA Online Multiple-Choice Question2. CPA Online Case Study3. BPP4. PDL Academy(https://www.pdlacademy.com.au)最后再次强调的就是，务必要读书，选择题是拿分关键，毕竟61分！！！FINANCIAL REPORTINGFinancial Reporting, CPA必修课里较难的一门课。上学期的官方fail rate接近34%，以前最高接近49%. 考试大约70%计算题，30%简答题。42道选择题，分值是42分，简答题的分值是18分，总分是60分。简答题的题型发生了变化，具体请参照 2017 S1 新题型这门考试之所以这么难，是因为涉及到很多technical的Financial Accounting的知识，包含运用International Financial Reporting Standards(IFRSs) 准备Financial Statements, Recording revenue from customers, income taxes, financial instruments, consolidation, impairment等等。 一个新的变化是现在不论是选择题，还是简答题，逐渐呈现每章都会涉及的方向，所以建议大家每章都要好好看, 考的全面细致。考Ethics实在做不出来还可以猜，FR这种计算题可真是没办法。那么对于FR这门课，我们应该怎么吃书准备呢？论一份好index的重要性CPA考试比的就是熟练度，建议同学们在书上做好标签。大家做好INDEX和公式总结，考试的时候可以节省时间，考试需要抓紧时间，不要浪费太多时间在选择题，一定预留时间做简答题。一般建议大家简答题最少留一小时答题。认真的同学还可以把重要的例题，公式，Journal Entry编排在index里，这样便于了解考点集中的地方，考试的时候就能节省翻书时间了。大家比较怕的简答题，以前重点分布在M2(FS+CASH FLOW), M4(DTA&DTL), 和M5 (CONSOLIDATION) 三个module中。现在几乎每个章节都会有涉及。大家在平时做题目的过程中一定要经常总结，做到举一反三。考试的时候就不用花过长的时间构思了。有些章节，例如cash flow，consolidation, 同学们如果是在吃不透，可以花时间整理出自己的模板，debit, credit, cash flow一项项列好，考试的时候直接照葫芦画瓢。说到做题目，我们来归纳一些经典的resource:就考试的复习资料来说，建议大家以CPA自己的选择题还有书上的例题和课后题为主。其他的资料学有余力可以参考1. 书上的例题和课后题: 书上的例题和课后题很重要，特别是涉及到计算的例题。2. CPA online learning里的 self-assessment questions (knowledge check): 和CPA最贴近的选择题出题类型3. 关于几千页的砖头书REDBOOK（IFRS）, 大家重点看Multiple choice questions里涉及到的内容，等在官方教材中找不到的standards解释再去参考。4. Online的第四和五章的几个小video对大家理解这两章有用编辑于 2018-09-02 16:25澳大利亚注册会计师公会（CPA Australia）注册会计师（CPA）CPA 考试赞同 45238 条评论分享喜欢收藏申请
澳洲CPA 2020 S1 Ethics and Governance改革详解 - 知乎
澳洲CPA 2020 S1 Ethics and Governance改革详解 - 知乎切换模式写文章登录/注册澳洲CPA 2020 S1 Ethics and Governance改革详解澳亚英才亚太地区最大的澳洲CPA、CFA、职业培训机构1. 本次改动主要是教材组织形式和顺序的更改，对于一些细节小知识点有补充或删减，但主要内容并无特别大的变动；2. 各章节的知识点都统一以编号排序，实际内容并没有大的改动；左：第二版 右：第三版3. 每个章节结束后新增Key points要点形式的总结，建议同学在学习每章前先进行阅读以便在宏观上理解各个章节的关键点，提前抓住分散在每章零散的知识点之间的清晰脉络；4. 修正了旧版书长久以来的错误，例如：左：第二版 右：第三版5. CPA官网上选择练习题进行了变更，每一章都新增了Quiz 1 & Quiz 2两套练习题目，每套10题，5个章节一共100道选择练习题目；6. 本次变动对于Learning Resources的内容更加丰富，引用索引出处更加规范，可见CPA官方鼓励大家在学本科目时多读课外相关读物，但根据经验，一般与考试并无直接关联，大家有时间可以看几篇了解下背景知识，时间紧可跳过；7. 对章节中不同Parts的顺序和侧重点有所调整，比如新版第三章Part A特别强调了公司架构和属性(详见P116)，而旧版只是一带而过的简单介绍；8. 往年旧版教材虽然对NFP的笔墨较少，但考试一直是重点，新版加强了NFP的解说内容，有理由相信考试中NFP仍然有不少分值甚至加大考核力度；9. 书中新增内容多是为了配合与时俱进的国际准则。比如2018年新出版的APES 110职业会计道德准则，CSR企业社会责任报告在近几年的发展运用以及成果等等；10. 考试分数由85降低到75，其中包括选择题63道63分(以往是61道61分)；简答题从以往的24分降低到12分，2个case变成1个case。Exam structure and mark allocations图片来源：CPA官网编辑于 2020-02-06 08:18CPA 考试注册会计师（CPA）澳大利亚注册会计师公会（CPA Australia）赞同 1添加评论分享喜欢收藏申请
澳大利亚的商业伦理 Business ethics in Australia
澳大利亚的商业伦理 Business ethics in Australia
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>> 研究 >> 伦理学知识周周享 >> 商业伦理基本知识 >> 商业伦理学 Business ethics >> 澳大利亚的商业伦理 Business ethics in Australia
澳大利亚的商业伦理 Business ethics in Australia
作为一门学术科目，“商业伦理学”在澳大利亚是一个相对较新的现象，近年来这一科目虽然已被列入大学的课程规划，但仍然较为零零散散。但大约最近的10年以来（20世纪80年代至1994年），在澳大利亚的商业和公共部门的管理领域出现了很多值得怀疑的行为。这些行为促使那些颇具责任感的公民（实际上很有一些这样的公民）意识到有必要大力改革商业和公共部门管理的方式。迄今为止，“商业伦理学”仍停留于工商管理专业的边缘性科目，尽管在表面上日益受到澳大利亚商学院和教授们的青睐，然而在实际上，它充其量只在商业政策学或营销学课程中有所涉猎。商业伦理作为诚实的商业交易所密切依赖的无形产品，在澳大利亚的很多商业部门受到漠视。当然，除了澳大利亚以外，其他一些国家的情况也并不乐观，因为违背道德的商业活动的确是世界性的。至于细节内容，请参见：斯默（Small，1993，1994）、帕什和斯默（Pech and Small，1994）。
用今天的后见之明来看，澳大利亚这种状况的原因似乎容易解释一点。从20世纪60年代末到70年代初，澳大利亚处于采掘业的鼎盛时期。这个时期涌现了一批暴发的百万富翁，他们从未炒过股票，却几乎在一夜之间暴富（有人甚至放弃了终身职位，给自己买来了一种奢侈的生活方式就提前退休了）。此外，随着人口的稳定增长，在所有的主要城市中出现了对房地产开发的强劲需求，那些有能力或有商业嗅觉的创业者或发展商一度日进斗金。他们中的一些人刚到澳大利亚不久，尽管很多都没有受过财务管理的正规训练，他们仍然为投身于险象环生的风险事业做好了准备。大体说来，房地产开发、电视台和购物中心都属于80年代伊始的商业热潮的宠儿。若对这一时期做一个总结的话，那就是少数人在很短的时间里积累了大笔财富。这种趋势以飞快的步伐进入了80年代并持续着，有更多的人抱着发财的梦想冲入这一热潮，梦想的实现看来近在咫尺。
然而，1987年股市的狂跌诱发了无数会计行业的违规操作，同样，许多商业和公司业务中很多可疑的商业道德标准也引起了世人的注目。还有一点，那就是同样的创业者在一些更为荒唐的交易中屡屡曝光，其个人道德劣迹已成为众矢之的。有鉴于此，“商业伦理和社会责任”这套课程便在澳大利亚的学术界应运而生了。一些人对此持欢迎态度，不过抵触情绪依然存在。比之于美国的2.488亿人口，澳大利亚的人口仅仅1，800万，单是加利福尼亚就有2，880万人口。因此，商业或公共部门的不道德行为一旦被公开，消息就会在澳大利亚不胫而走，成为整个商界的谈资。
举例来说，加上北界，澳大利亚共包括六个州（顺便提及，北界大学在1994年设立了国际管理硕士专业，他们率先对高级警察开设了“商业伦理”系列课程）。澳大利亚所有的州政府都曾因不正当或不道德的行为而遭反面的曝光，其中涉及政僚、公务员和高级警官的违法行为。“皇家委员会”或称“监察委员会”曾在昆士兰、维多利亚、塔斯曼尼亚、西澳大利亚和南澳大利亚等五个州对指控的腐败案件展开调查。在西澳大利亚，80年代的劳动党政府曾与现在看来十分诡秘的商界人物过从甚密。这一时期被戏称为“西澳大利亚公司”或“西澳公司”时代。这一时期还有更恶劣的丑闻曝光：劳动党前总理及其下属的一个部长镗锒入狱，驻越南、波兰及香港等地的前任参赞集体离职，最终整个政府垮台。这一时期的传媒还推出种种专题报道：兑现的银行支票被塞进棕色的皮包，政府的机密文件不翼而飞，文件落入碎纸机中，贿赂和“串贿”，大量的政治捐款下落不明。在昆士兰（最遥远的北部），“费兹杰罗德委员会”（1988）查获了大量的腐败罪证。为此专门成立了刑事审判委员会，以推行“费兹杰罗德委员会”提出的改革方案。新南威尔士政府成立了“反腐败独立委员会”。该委员会调查的对象是部长，包括该州的自由党总理首领，他最后不得不引咎辞职。当这些丑闻一旦东窗事发，甚至早在它们成为头条新闻以前，其内幕的细节往往很快就在整个澳大利亚流传开来。
为什么有的人可以置法律和道德于不顾，却能长期逍遥法外？这里有两个因素可以提供解释：一个因素可以称作“冷漠文化”。这需要了解澳大利亚的基本特质或文化。很多人过去甚至现在仍然对在商业和政界的违规行为反应冷淡，甚至当皇家委员会征询举报时，许多人对媒体的报道充耳不闻。最近一位前任议员出版了一本回忆录，书中声称在政客那里，撒谎是家常便饭，而且目前几乎无人例外。第二个因素更为重要，即澳大利亚司法系统未能成功地对那些被控犯有严重或复杂的欺诈罪行的嫌疑人实行资产冻结。这些被指控的嫌疑人，其严重商业诈骗和类似罪行已经罄竹难书，而他们现在仍在海外过着奢华的生活，有些已投资海外，有些还将财产转移给直系的亲属。有人建议，“英联邦首席监察官”应该指定一个行政实体防范以该种方式藏匿资产，而且澳大利亚的法官也应更多地关心国际商业行为，尤其是关注金钱在世界各地迅速移动的现象。
“商业伦理”的现状
“商业伦理学”作为一个学术研究的科目，目前尚未得到学术界的普遍接纳，但它被视为一个“增长的产业”，而且，随着政府对大学的资金注入直接与招生人数挂钩，一些有益于吸引生源的充满活力的新科目日显重要，“商业伦理学”即属此类。如今，全澳大利亚的36所大学几乎均将“商业伦理学”或“社会责任”课程或单元纳入工商类的学位课程，开设这些课程的单位多数为工商管理或营销学的院系，任教的教师也是管理或营销专业的教授。然则也有例外，有的教师就是对商业活动感兴趣的哲学研究员。不过，有一点必须明确，在多数情况下，“商业伦理学”只是作为一门选修课程，而且也不属于工商管理硕士课程的核心单元。反对将“商业伦理学”作为工商管理硕士必修课程的阻力还很大，因为如果采纳了“商业伦理学”（正如反对意见所说），势必要挤占其他科目的教学时间。从观察结果以及与这一领域的从业人员的探讨来看，澳大利亚的大多数商业伦理课程都以美国出版的知名教科书为蓝本，并以英国、美国、加拿大的期刊杂志为辅助。从认识论的角度来看，推广“商业伦理学”这样一门课程会面临许多困难。澳大利亚工商科学生对人文科学或哲学类的课程“一般”缺乏兴致。大多数学生的学习和研究方向十分明确，即以实用主义和就业前景为主导。但是，有一些出众的学生，他们在会计学、商业政策学、财务会计、营销学已经战略管理等科目上成绩优异，同时开始将兴趣拓展到“商业伦理学”之类的边缘学科。尽管这些学生反映这类学科的论点和推理较为抽象和艰涩，但它们的学术价值和对商业的指导意义是不容忽视的。一些知名期刊杂志也开始以可观的篇幅刊载这方面的研究成果。由密尔顿·史密斯（Milton Smith，1994）指导的三期“澳大利亚商业伦理项目”就是明证。这个研究项目的前两期工作业已完成，第三期的研究刚刚开始。此外，这个领域中的权威学者理查德·德·乔治（Richard De George）于1994年7、8月份访问了澳大利亚，虽然时间很短，但他出色的演讲大大提高了“商业伦理学”这一新兴学科的魅力和潜力。
参考文献
迈克尔·斯默（Michael W. Small）
摘自刘宝成教授译著的《布莱克韦尔商业伦理学百科辞典》
版权所有 国际经济伦理研究中心-CIBE京ICP备09022775号
Ethics Index - Governance Institute of Australia
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Ethics Index
Download Ethics Index 2023
Ethics Index
The importance of ethics in society has risen to an all-time high, Governance Institute of Australia’s Ethics Index 2023 has revealed. Driven in large part by millennials, the importance placed on ethics has shot up to 84, up from 79 last year.
The overall Ethics Index Score has returned to the 2021 figure of 45, having taken a tumble last year.
The most comprehensive study of its kind, the nationwide survey reveals the most and least ethical occupations, organisations and sectors, plus checks the nation’s perceptions of current ethical dilemmas and difficult questions.
Cost of living, cybersecurity and the increasing use of AI are seen as the top ethical issues for 2023 with 73% of respondents saying there’s an urgent ethical obligation for customers to be informed of all data breaches.
Now in its eighth year, Ethics Index 2023 found that politicians at all levels of government have seen a significant boost in the public’s perception of their ethical behaviour. Despite this, politicians remain at the lower end of the spectrum in the bottom five occupations.
The most ethical occupations were fire services (75) followed by ambulance services (74) and pharmacists (73).
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Governance Institute CEO Megan Motto said while the Index score has remained largely steady, the increase in importance placed on ethics shows expectations aren’t being met.
‘The Ethical Expectation Deficit – which is the gap between the value we place on ethical behaviour and the perception – is growing wider,’ Ms Motto said.
‘This indicates that there’s still plenty of work to do by organisations and individuals, both in the public and private spheres to ensure good, ethical conduct and a positive culture remain top of the agenda.’
Media enquiries
Governance Institute CEO Megan Motto is available to discuss the Ethics Index findings. To request an interview, please email media@governanceinstitute.com.au.
Media mentions
Publication
Title
Date
Women Leading Tech
Organisations Have “Urgent Ethical Obligation” To Notify Customers During Data Breach
14/09/2023
Australian Medical Association
AMA recognised as one of Australia’s most trusted ethical associations
14/09/2023
Australian Ageing Agenda
Aged care reform a key ethical challenge
14/09/2023
Pharma in Focus
Bounce in pharma’s ethics ratings
14/09/2023
Herald Sun
Aussie real estate agents respond to claims they are the nation’s least trusted professionals
13/09/2023
Lexology
Cost of living, Privacy and AI top the list of ethical challenges facing Australia
13/09/2023
Digital Nation
Brands have “urgent ethical obligations” to notify customers over data breaches
13/09/2023
The Daily Mail
Ethics Index 2023 ranks Australia’s most and least trusted professionals
12/09/2023
Aus Doc
Is it unethical for GPs not to bulk-bill? Patients seem to think so
12/09/2023
The Mandarin
Public sector’s ethical rating rebounds after three-year decline
12/09/2023
ABC News
Politicians rank just above real estate agents in ethics index
12/09/2023
Australian Associated Press / The Canberra Times
Referendum ‘no’ strategy is to ‘flat-out lie’: minister
12/09/2023
Nine News
The most, and least, ethical jobs according to Australians
12/09/2023
Australian Associated Press / The New Daily
Most, least trusted jobs unveiled in ethics study
12/09/2023
SBS News
These are Australia’s most and least trusted professionals
12/09/2023
The Canberra Times
Ethics Index: Public service and politicians seen as more ethical
12/09/2023
The Australian
Politicians and real estate agents among least ethical occupations, survey finds
12/09/2023
10 Play
Real Estate Agents Found To Be The Least Trusted Professionals In Australia
12/09/2023
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Governance Institute regularly offers a half-day course on ‘Ethics, culture and governance’ in face-to-face, virtual and self-paced formats. Check out the course outline here.
About Ethics Index 2023
Annual survey, now in its eighth year, examining perceptions of ethical issues and conduct in Australian society.
Survey carried out across a nationally representative sample (n=1,000) in July 2023 and weighted according to age, gender and location.
Research conducted by Ipsos.
About Governance Institute of Australia
A national membership association, advocating for a community of more than 43,000 governance and risk management professionals from the listed, unlisted and not-for-profit sectors. Our mission is to drive better governance in all organisations, which will in turn create a stronger, better society.
Governance Institute of Australia acknowledges the traditional owners of this nation, and pay respect to elders past, present and future. We recognise the continuation of culture, spiritual and educational practices of Aboriginal and Torres Strait Islander peoples.Legal | ABN: 49 008 615 950TEQSA: PRV12019Tel: 1800 251 849
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准备考澳洲CPA的ethics and government 这门课，这门课难吗？有什么备考经验吗？ - 知乎
准备考澳洲CPA的ethics and government 这门课，这门课难吗？有什么备考经验吗？ - 知乎首页知乎知学堂发现等你来答切换模式登录/注册注册会计师（CPA）澳大利亚留学澳大利亚澳大利亚注册会计师公会（CPA Australia）准备考澳洲CPA的ethics and government 这门课，这门课难吗？有什么备考经验吗？关注者2被浏览2,327关注问题写回答邀请回答好问题 1添加评论分享1 个回答默认排序Jigsaw在悉尼澳洲CPA官方注册讲师 关注谢邀。Ethics这门课不需要特别多之前的会计基础，且在上学期间也能考，因此很多考生都把这门课作为CPA的入门考试。根据2020s2的考试情况来看，ethics and government 这门课考试难度是比往届提高。具体表现在选择题目难度较往届提高，能从课本上直接找答案的题很少，而应用和理解类题目大量增加。我以过往的CPA教学经验，总结了这门课的课程特点，考试章节分布以及学习方法和备考经验，希望可以帮到你。一：课程特点a) 考试是纯文字，没有计算b) 考试模式非常细节c) 章节2，3 ，4知识比较成体系，因此得分率也比较高d) 章节1，5的知识缺乏系统，尤其第5章，梳理起来很痛苦e) 选择题目有两种，考察认知和应用。第一种出题方式，认知类的问题。就是题干中有非常非常多的线索，然后问了你ABCD非常非常简短的四个单词。考察你对于这四个词体现的意思是否有准确。第二种出题方式，应用类的问题。就是题干提供给你的信息非常少，能从这题干中剥离出来的关键词也很有限，但选项给你的内容是非常的多！一般是应用一个单独的知识点来解答这类问题。二：考试章节三： 学习及考试方法a) 对于课本中琐碎的知识点要有很好的梳理，就是所谓的indexb) 深度理解大约100个左右的重点知识点，在学习的过程中是按照知识点来学习的c) 考试时，要准确锁定题目中的核心词，由核心词推断出来考察的知识点是什么，联系知识点与四个选项，对四个选项都有很根本的理解，尤其知道他们的区别是什么d) 按照CPA每个学期semester开始到考试一共是完整的10周，每周至少要与15个小时的学习时间，至少需要 150小时学习+额外的复习希望能帮助到你，考试加油，预祝成功。发布于 2020-12-04 08:23赞同 181 条评论分享收藏喜欢收起
CPA PD - Professional Ethics (119645047) - Online
CPA PD - Professional Ethics (119645047) - Online
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Online - Self-paced 3 Hours
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Online - Self-paced
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Professional Ethics (119645047) - Online
Learn how to make better decisions using moral principles of integrity that constitute professional conduct.
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DescriptionCPA Members onlyCPA Australia has partnered with the Corporate Finance Institute (CFI) to curate a collection of data and digital courses exclusively for CPA members. CFI courses have an emphasis on hands-on, practical learning and skills acquisition. They teach in-demand industry practices, tools and techniques that help accounting and finance professionals build confidence, stand out from the competition, and make a positive impact on their careers.This Professional Ethics course aims to prepare you for what to do when you are faced with ethical dilemmas throughout your career. In this course, we will discuss why ethics matters within an organisation, the key elements of business ethics, and what contributes to a strong ethical culture within the organisation.Then we will explore the moral principles of integrity that constitute professional conduct. Finally, we will walk through the ethical decision-making process and provide a few sources of ethical guidance. You will practice using the ethical decision-making framework to face real-life ethical dilemmas in case studies.CPA Australia handles your personal information in accordance with the CPA Australia Privacy Policy. By proceeding you may be redirected to an external website to access the course.Our Privacy Policy includes the following statement under the subsection 'Links to external websites': • We may provide links to websites operated by third parties. • We are not responsible for the privacy practices or the content of such websites which will be governed by their own privacy policies to which you are advised to refer. • Your satisfactory completion of the course may be recorded in your CPD Diary.CFI programs will be supplied to CPA Australia members as standalone courses for 12 months from the date of purchase and as such, any associated CFI certifications are not able to be supplied. Refunds or extensions for purchases of CFI courses will only be available in exceptional circumstances and will be based on CPA Australia and CFI’s cancellation terms.
Learning objectivesExplain why ethics matter within an organisationDescribe the elements of business ethicsAppreciating the ethical culture of an organisationApply professional ethics and the moral principles of integrityApply approaches to ethical decision makingUtilise sources of ethical guidance
AudienceThis Professional Ethics Analysis course is perfect for any aspiring financial analysts working in investment banking, equity research, commercial lending, sales & trading, risk management, and other areas of finance and accounting.
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Code of Ethics
The Code of Ethics is AUSIT’s most important publication. It is recognised as setting the standards for ethical conduct of interpreters and translators in Australia and New Zealand.The document consists of two parts. The Code of Ethics sets out the general principles that govern the practice of the profession, while the Code of Conduct explains how those principles are to be applied. There are additional separate sections on conduct issues specific to translators and those specific to interpreters.AUSIT members undertake to abide by the Code of Ethics when they join the Institute. We hope non-members will also use it to guide them in their interpreting and translation practice.
The first AUSIT Code of Ethics was launched in 1996. It was endorsed by the National Accreditation Authority for Translators and Interpreters (NAATI), and over the years has been adopted by WAITI (the Western Australian Institute of Translators and Interpreters) and NZSTI (the New Zealand Society of Translators and Interpreters), and also by government and private language service providers all over the country. In late 2010 Professor Rita Wilson of Monash University proposed a joint Monash–AUSIT project to review the Code and determine whether it should be revised and updated. A review group was established, initially with funding from Monash, and after almost two years of research and broad consultation with members and non-member practitioners, educators and language service providers, the new AUSIT Code of Ethics was published in December 2012. (The previous – i.e., pre-2012 – version of the AUSIT Code of Ethics is available from AUSIT upon request.)
Download the Code of Ethics
Code of Ethics – English
Code of Ethics – Japanese
Code of Ethics – Korean
Code of Ethics – Italian
Code of Ethics – Portuguese
Code of Ethics – Traditional Chinese
Code of Ethics – German
Code of Ethics – French
Code of Ethics – Polish
Important – misquotes and misinterpretations of the code:It has come to our attention that the AUSIT Code of Ethics has been misquoted and misinterpreted by a number of organisations. Whilst AUSIT is seeking clarifications and corrections, it is the responsibility not to take statements and quotes at face value.The correct and current AUSIT Code of Ethics can be downloaded from this page.For any clarifications please contact AUSIT.If you believe that the Code has been misquoted or misinterpreted, please contact AUSIT.
We acknowledge the Traditional Owners of Country throughout Australia and recognise their continuing connection to land, waters and community. We pay our respects to them and their cultures and to Elders past and present.
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Submission form
for court interpreters to report incidents or issues that occur in court interpreting assignments.
Purpose and function of this information submission form.This form enables you to report issues or problems that you encounter in the course of court interpreting assignments. These issues and problems will be collected by AUSIT to report to the JCCD (the Judicial Council on Cultural Diversity) to monitor the implementation of the Recommended National Standards. The reporting of these issues and problems enables AUSIT to work with the JCCD to suggest steps to address these issues and to avoid the repetition of these problems in the future.
Details of interpreter and court interpreting assignment
(These details will be retained by AUSIT only. These details will not be passed on to JCDI):Language requested for courtroom assignment* Interpreter level of certification* Interpreter’s years of experience* What is your highest qualification in interpreting?*Short CourseTAFE DiplomaTAFE Advanced DiplomaUndergraduate DegreePostgraduate DegreeMasterPhDProceedings type*MentionHearingTrialSentencingOtherMode of interpreting*On-siteRemote-TelephoneRemote-AVLAre you an AUSIT member?*YesNoDate and time of hearing* Name of court / tribunal* States and territories*QLDNSWSAWATASACTNTVICDetails of interpreting assignment
(These details may be shared with JCDI. If you do not wish for a specific piece of information to be made available to the JCDI, please make this clear.)Which of the following do you wish to report on:*
Interactions with security staff
Interactions with reception/counter staff/registry
Interactions with court officers/bailiff
Waiting areas (shared ones and/or separate ones)
Interactions with LOTE-speakers and their family members/associates
Interactions with duty lawyers
Interactions with police
Interactions with judges, magistrates or tribunal members
Interactions with defence or prosecution / applicant or respondent lawyers
Other. Give details
Other details* Name of judicial officer presiding over courtroom proceedings (if known)* Give details of what you wish to report in chronological order:*Which Standard/s of the JCDI“Recommended National Standards for Working with Interpreters in Courts and Tribunals” relate to the details that you are reporting?Which Standard/s of the JCCD “Recommended National Standards for Working with Interpreters in Courts and Tribunals” relate to the details that you are reporting?*Give details of how you believe that the issue you have reported could have been avoided. Please provide suggestions how the issue could be addressed and handled so that this issue does not continue to occur.*Would you be willing to be contacted by a member of the Committee if there are further questions? If yes, please provide email.*Would you be willing to be contacted by a member of the Committee if there are further questions?*
No
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澳洲CPA Ethics and Governance 考试辅导：梳理全书框架，教你快速复习考点！ - YouTube
A Ethics and Governance 考试辅导：梳理全书框架，教你快速复习考点！ - YouTubeAboutPressCopyrightContact usCreatorsAdvertiseDevelopersTermsPrivacyPolicy & SafetyHow YouTube worksTest new features© 2024 Google -1.7 %âãÏÓ56 0 obj <> endobj xref
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