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Friday, May 16, 2014

P1 ACCA Exam Coming sooo soon!

Exam just around the corner! What to do when there is a lot of workload to do. It's the lucky day for an auditor like me. So busy even weekends not mention public holiday. It's always tiring. There is an issue in audit firm that people know. It's worker turnover very high. Why? Firstly its because of lower payout, secondly workload is too much to handle, third its just not suit with the heart. Hehehe. It's true when payout is too low despite with much more workload it's just unfair! Need to work like crazy, to satisfied their concern, change there and there its really consumed a lot of time cost. Make me bored also. Forget about it lets talk about the exam. Unfortunately, I think I will need a lot of time to recover everything. Need to understand every single things in the text book. Somehow it's just really hard. Very hard to even spend time to study. I don't have any mood to read the book. The worst is when I tried to read it's make me dizzy at no time. What the hell? Am I so stupid? Perhaps my brain just can't work like being student at university in previous years. Hehehe.

Lately, one of my colleague send a link to us about this online learning. It's called ACOWTANCY For me it's really cute and very easy to understand and not bored of course. Where we can take quiz and revise every chapter easily. I found it useful for revision.

Paper 1 is deal with ethics and corporate governance. Nowadays people keep take it as granted where the ethics put aside to gain their own interest. Somehow they forgot about other interest. Recently I have read the article about environmental reporting issues. Where its involve with BP oil disaster. It's quiet terrifying where the explosion makes the oil spill widely that threaten marine life for years. Its all the consequences need to be faced by all people just by unethical conduct. So where the goods corporate governance that prevent this disaster from happen? Is it the current corporate governance is good enough to conduct our action? 

The principle and rule approach have different level of treating the ethical conduct. Because for develop countries they don't need the rules approach because it's to expensive for them. The best solution is adapt the principle approach. So which the best? Its answer is always depends on situation. Remember my lecturer said when he teaching us about ethics subject. The conducts ethical degree is always depend on situation. Because there is no absolute answer for every question. It's always depend on how well we argue the issues. Are we knowledgeable enough to fight for our answer or not? Always put the fact and current issues then relates its together. So make conclusion about it. Its will measure our critical thinking for sure.

I think I need to read a lot to make me more understand about this topic. Because for sure the topic always grow from days to days. There a lot of things need to consider and to learn. Happy learning (^_^)
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