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ACCA2011年6月份考試大綱(F8)(12)
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。
G.REPORTING
1.Audit reports
a)Describe and analyse the format and content of unmodified audit reports.[2]
b)Describe and analyse the format and content of modified audit reports.[2]
2.Reports to management
a)Identify and analyse internal control and system deficiencies and significant deficiencies and their potential effects,and make appropriate recommendations to management.[2]
3.Internal audit reports
a)Describe and explain the format and content of internal audit review reports and other reports dealing with the enhancement of performance.[1]
b)Explain the process for producing an internal audit report.[1]
READING LIST
This section only contains examiner suggested reading which is in addition to the study texts and/or revision materials and/or other reading listed within the learning content provider directory.
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