2010年12月ACCA考試考官報告(P1)(3)

　　問題二主要是關(guān)于可持續(xù)發(fā)展和環(huán)境的主題。我們高興地看到，許多考生在A部分做得非常好，這部分要求考生解釋可持續(xù)發(fā)展，這對于充分準(zhǔn)備的考生來說很容易做。B部分是關(guān)于環(huán)境審計的，出乎意外的是絕大多數(shù)考生都答得不是很好。C部分是關(guān)于戰(zhàn)略和業(yè)務(wù)風(fēng)險，整體上考生表現(xiàn)得還不錯。

Question Two
This question was mainly concerned with sustainability and environmental themes although part (c) introduced some content on risk.Many candidates did well on part (a) which was pleasing to see.Explaining what ‘sustainability’ meant was straightforward for well-prepared P1 candidates although some could not see the way in which the finance director had misunderstood the term.He thought it meant going concern and so equated sustainability with the business being financially sustained rather than the environmental sustainability of the company.

Part (b) was about environmental auditing.I addressed this topic in detail in a technical article for Student Accountant in March 2009 so was surprised that this question was not answered well by the majority of candidates.Environmental auditing is an important element of environmental management and in reassuring investors and other stakeholders concerned with an organisation’s environmental risk.It is important that candidates and tutors carefully study technical articles–they may contain content relevant to exams!

Part (c) was done better overall.The ‘strategic/operational’ risk distinction has appeared before and there was a technical article on this by Nick Weller in September 2008.The final task,to explain why the environmental risks at JGP are strategic,was less well done although a careful analysis of the facts of the case should have enabled an answer to be arrived at if the candidate knew what strategic risks are.