ACCA2011年6月份考試大綱(P1)(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 syllabus for Paper P1,Professional Accountant,acts as the gateway syllabus into the professional level.It sets the other Essentials and Options papers into a wider professional,organisational, and societal context.

　　The syllabus assumes essential technical skills and knowledge acquired at the Fundamentals level where the core technical capabilities will have been acquired,and where ethics,corporate governance,internal audit,control,and risk will have been introduced in a subject-specific context.

　　The PA syllabus begins by examining the whole area of governance within organisations in the broad context of the agency relationship.This aspect of the syllabus focuses on the respective roles and responsibilities of directors and officers to organisational stakeholders and of accounting and auditing as support and control functions.

　　The syllabus then explores internal review,control,and feedback to implement and support effective governance,including compliance issues related to decision-making and decision-support functions.The syllabus also examines the whole area of identifying,assessing,and controlling risk as a key aspect of responsible management.

　　Finally,the syllabus covers personal and professional ethics,ethical frameworks-and professional values-as applied in the context of the accountant's duties and as a guide to appropriate professional behaviour and conduct in a variety of situations.

　　DETAILED SYLLABUS

　　A Governance and responsibility

　　1.The scope of governance

　　2.Agency relationships and theories

　　3.The board of directors

　　4.Board committees

　　5.Directors'remuneration

　　6.Different approaches to corporate governance

　　7.Corporate governance and corporate social responsibility

　　8.Governance:reporting and disclosure

　　B Internal control and review

　　1.Management control systems in corporate governance

　　2.Internal control,audit and compliance in corporate governance

　　3.Internal control and reporting

　　4.Management information in audit and internal control

　　C Identifying and assessing risk

　　1.Risk and the risk management process

　　2.Categories of risk

　　3.Identification,assessment and measurement of risk

　　D Controlling risk

　　1.Targeting and monitoring risk

　　2.Methods of controlling and reducing risk

　　3.Risk avoidance,retention and modelling

　　E Professional values and ethics

　　1.Ethical theories

　　2.Different approaches to ethics and social responsibility

　　3.Professions and the public interest

　　4.Professional practice and codes of ethics

　　5.Conflicts of interest and the consequences of unethical behaviour

　　6.Ethical characteristics of professionalism

　　7.Social and environmental issues in the conduct of business and of ethical behaviour

　　APPROACH TO EXAMINING THE SYLLABUS

　　The syllabus will be assessed by a three-hour paper-based examination.The examination paper will be structured in two sections.Section A will be based on a case study style question comprising a compulsory 50 mark question,with requirements based on several parts with all parts relating to the same case information.The case study will usually assess a range of subject areas across the syllabus and will require the candidate to demonstrate high level capabilities to evaluate,relate and apply the information in the case study to several of the requirements.

　　Section B comprises three questions of 25 marks each, of which candidates must answer two.These questions will be more likely to assess a range of discrete subject areas from the main syllabus section headings,but may require application,evaluation and the synthesis of information contained within short scenarios in which some requirements may need to be contextualised.