ACCA2011年6月份考試大綱(P7)(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(wǎng)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(xù)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(guī)劃學習，并為每一部分的考點提供詳細的信息。

　　DETAILED SYLLABUS

　　A Regulatory Environment

　　1.International regulatory frameworks for audit and assurance services

　　2.Money laundering

　　3.Laws and regulations

　　B Professional and Ethical Considerations

　　1.Code of Ethics for Professional Accountants

　　2.Fraud and error

　　3.Professional liability

　　C Practice Management

　　1.Quality control

　　2.Advertising,publicity,obtaining professional work and fees

　　3.Tendering

　　4.Professional appointments

　　D Audit of historical financial information

　　1.The audit of historical financial information including;

　　i)Planning,materiality and assessing the risk of misstatement

　　ii)Evidence

　　iii)Evaluation and review

　　2.Group audits

　　E Other assignments

　　1.Audit-related services

　　2.Assurance services

　　3.Prospective financial information

　　4.Forensic audits

　　5.Internal audit

　　6.Outsourcing

　　F Reporting

　　1.Auditor's reports

　　2.Reports to those charged with governance and management

　　3.Other reports

　　G Current Issues and Developments

　　1.Professional and ethical

　　2.Information technology

　　3.Transnational audits

　　4.Social and environmental auditing

　　5.Other current issues

　　APPROACH TO EXAMINING THE SYLLABUS

　　The examination is a three hour paper constructed in two sections.Questions in both sections will be almost entirely discursive.However,candidates will be expected,for example,to be able to assess materiality and calculate relevant ratios where appropriate.

　　Section A questions will be based on'case study'type questions.That is not to say that they will be particularly long,rather that they will provide a setting within a range of topics,issues and requirements can be addressed.Different types of question will be encountered in Section B and will tend to be more focussed on specific topics,for example'auditor's reports','quality control'and topics of ISAs which are not examinable in Paper F8,Audit and Assurance.(This does not preclude these topics from appearing in Section A).Current issues will be examined across a number of questions.

　　Section A:2 compulsory questions 50-70 marks

　　Section B:Choice of 2 from 3   30-50 marks

　　          questions            100