ACCA2011年6月份考試大綱(F8)(11)

　　隨著ACCA2010年12月份考試的結(jié)束，考生正式進(jìn)入ACCA2011年6月份的考試備考當(dāng)中，為幫助廣大考生迅速掌握考試要點(diǎn)，定位好備考重點(diǎn)，正保會(huì)計(jì)網(wǎng)校本著服務(wù)廣大考生、努力讓廣大考生的復(fù)習(xí)、備考事半功倍的宗旨，將陸續(xù)公布2011年6月份ACCA考試大綱和學(xué)習(xí)指南，以饗考生！該大綱和學(xué)習(xí)指南旨在幫助考生規(guī)劃學(xué)習(xí)，并為每一部分的考點(diǎn)提供詳細(xì)的信息。

　　F.REVIEW

　　1.Subsequent events

　　a)Explain the purpose of a subsequent events review.^[1]

　　b)Discuss the procedures to be undertaken in performing a subsequent events review.^[2]

　　2.Going concern

　　a)Define and discuss the significance of the concept of going concern.^[2]

　　b)Explain the importance of and the need for going concern reviews.^[2]

　　c)Explain the respective responsibilities of auditors and management regarding going concern.^[1]

　　d)Discuss the procedures to be applied in performing going concern reviews.^[2]

　　e)Discuss the disclosure requirements in relation to going concern issues.^[2]

　　f)Discuss the reporting implications of the findings of going concern reviews.^[2]

　　3.Written representations

　　a)Explain the purpose of and procedure for obtaining written representations.^[2]

　　b)Discuss the quality and reliability of written representations as audit evidence.^[2]

　　c)Discuss the circumstances where written representations are necessary and the matters on which representations are commonly obtained.^[2]

　　4.Audit finalisation and the final review

　　a)Discuss the importance of the overall review of evidence obtained.^[2]

　　b)Explain the significance of uncorrected misstatements.^[1]

　　Evaluate the effect of dealing with uncorrected misstatements.^[2]