ACCA2011年6月份考試大綱(F8)(6)

　　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.

　　Study Guide

　　A.AUDIT FRAMEWORK AND REGULATION

　　1.The concept of audit and other assurance engagements

　　a)Identify and describe the objective and general principles of external audit engagements.^[2]

　　b)Explain the nature and development of audit and other assurance engagements.^[1]

　　c)Discuss the concepts of accountability,stewardship and agency.^[2]

　　d)Discuss the concepts of true and fair presentation and reasonable assurance.^[2]

　　e)Explain reporting as a means of communication to different stakeholders.^[1]

　　f)Define and provide the objectives of an assurance engagement.^[1]

　　g)Explain the five elements of an assurance engagement.^[2]

　　h)Explain the level of assurance provided by audit and other review engagements.^[1]

　　2.Statutory audits

　　a)Describe the regulatory environment within which statutory audits take place.^[1]

　　b)Discuss the reasons and mechanisms for the regulation of auditors.^[2]

　　c)Explain the statutory regulations governing the appointment,rights,removal and resignation of auditors.^[1]

　　d)State the objectives and principle activities of statutory audit and assess its value(e.g.in assisting management to reduce risk and improve performance).^[1]

　　e)Describe the limitations of statutory audits.^[1]

　　3.The regulatory environment and corporate governance

　　a)Explain the development and status of International Standards on Auditing (ISAs).^[1]

　　b)Explain the relationship between International Standards on Auditing and national standards.^[1]

　　c)Discuss the objective,relevance and importance of corporate governance.^[2]

　　d)Discuss the need for auditors to communicate with those charged with governance.^[2]

　　e)Discuss the provisions of international codes of corporate governance(such as OECD)that are most relevant to auditors.^[2]

　　f)Describe good corporate governance requirements relating to directors'responsibilities(e.g.for risk management and internal control)and the reporting responsibilities of auditors.^[1]

　　g)Analyse the structure and roles of audit committees and discuss their benefits and limitations.^[2]

　　h)Explain the importance of internal control and risk management.^[1]

　　i)Compare the responsibilities of management and auditors for the design and operation of systems and controls.^[2]

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

　　a)Define and apply the fundamental principles of professional ethics of integrity,objectivity,professional competence and due care,confidentiality and professional behaviour.^[2]

　　b)Define and apply the conceptual framework,including the threats to the fundamental principles of self-interest,self-review,advocacy,familiarity,and intimidation.^[2]

　　c)Discuss the safeguards to offset the threats to the fundamental principles.^[2]

　　d)Describe the auditor's responsibility with regard to auditor independence,conflicts of interest and confidentiality.^[1]

　　e)Discuss the preconditions,requirements of professional ethics,and other requirements in relation to the acceptance of new audit engagements.^[2]

　　f)Discuss the process by which an auditor obtains an audit engagement.^[2]

　　g)Explain the importance of engagement letters and state their contents.^[1]