ACCA2011年6月份考試大綱(F8)(5)

　　隨著ACCA2010年12月份考試的結束,考生正式進入ACCA2011年6月份的考試備考當中,為幫助廣大考生迅速掌握考試要點,定位好備考重點,正保會計網校本著服務廣大考生、努力讓廣大考生的復習、備考事半功倍的宗旨,將陸續公布2011年6月份ACCA考試大綱和學習指南,以饗考生！該大綱和學習指南旨在幫助考生規劃學習,并為每一部分的考點提供詳細的信息。

　　RATIONALE

　　The Audit and Assurance syllabus is essentially divided into seven areas.The syllabus starts with the nature,purpose and scope of assurance engagements,including the statutory audit,its regulatory environment,and introduces professional ethics relating to audit and assurance.It then leads into internal audit,including the scope of internal audit as well as the differences between internal audit and external audit.The syllabus then covers a range of areas relating to an audit of financial statements.These include planning and risk assessment,evaluating internal controls,audit evidence,and a review of the financial statements.The final section then deals with reporting,including statutory audit reports,management reports,and internal audit reports.

　　DETAILED SYLLABUS

　　A.Audit framework and regulation

　　1.The concept of audit and other assurance engagements

　　2.Statutory audits

　　3.The regulatory environment and corporate governance

　　4.Professional ethics and ACCA's Code of Ethics and Conduct

　　B.Internal audit

　　1.Internal audit and corporate governance

　　2.Differences between the external auditor and the internal audit function

　　3.The scope of the internal audit function

　　4.Outsourcing the internal audit function

　　5.Internal audit assignments

　　C.Planning and risk assessment

　　1.Objective and general principles

　　2.Assessing the risks of material misstatement

　　3.Understanding the entity and its environment

　　4.Materiality,fraud,laws and regulations

　　5.Analytical procedures

　　6.Planning an audit

　　7.Audit documentation

　　D.Internal control

　　1.Internal control systems

　　2.The use of internal control systems by auditors

　　3.Transaction cycles

　　4.Tests of control

　　5.The evaluation of internal control components

　　6.Communication on internal control

　　E.Audit evidence

　　1.The use of assertions by auditors

　　2.Audit procedures

　　3.The audit of specific items

　　4.Audit sampling and other means of testing

　　5.Computer-assisted audit techniques

　　6.The work of others

　　7.Not-for-profit organisations

　　F.Review

　　1.Subsequent events

　　2.Going concern

　　3.Written representations

　　4.Audit finalisation and the final review

　　G.Reporting

　　1.Audit reports

　　2.Reports to management

　　3.Internal audit reports

　　APPROACH TO EXAMINING THE SYLLABUS

　　The syllabus is assessed by a three-hour paper-based examination,consisting of five compulsory questions.The bulk of the questions will be discursive but some questions involving computational elements will be set from time to time.

　　The questions will cover all areas of the syllabus.

　　Question 1 will be a scenario-based question worth 30 marks.

　　Question 2 will be a knowledge-based question worth 10 marks.

　　Questions 3,4 and 5 will be worth 20 marks each.