  As the only eclipsing asynchronous polar (AP), V1432 Aql provides an
excellent laboratory to study the interaction between the accreted matter and
the magnetic field. However, due to its complex emission, a more physical
understanding of its accretion geometry is still outstanding. Here, we report
an X-ray spectral study using contemporaneous observations from \nustar\ and
\swift. We detect significant Compton reflection and confirm earlier reports of
a high soft X-ray temperature $\sim52$ keV. We suggest that the
multi-temperature emission is due to a distribution of the specific accretion
rate over the accretion region, which leads to a continuous temperature
distribution over the heated area and explains the high temperature of the soft
X-rays. We interpret these characteristics as the results of the inefficient
accretion in APs. Thus the accretion stream can punch deeply into the
magnetosphere and feed the white dwarf (WD) over a much narrower accretion
region near its equator. Additionally, the broad-band X-rays provide details of
the accretion; the low total accretion rate of $\sim 1 \times 10^{-10}
~M_{\odot} ~yr^{-1}$ contradicts the speculation that V1432 Aql was a recent
nova, while the high specific accretion rate of $\sim 5.6 ~g ~cm^{-2} ~s^{-1}$
explains the significant reflection from the surface of the WD.
