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ACCA2011年6月份考試大綱(P7)(10)
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。
F REPORTING
1.Auditor's reports
a)Critically appraise the form and content of a standard unmodified auditor's report.[3]
b)Recognise and evaluate the factors to be taken into account when forming an audit opinion in a given situation and justify audit opinions that are consistent with the results of audit procedures.[3]
c)Assess whether or not a proposed audit opinion is appropriate.[3]
d)Recognise when the use of an emphasis of matter paragraph and other matter paragraph would be appropriate.[3]
2.Reports to those charged with governance and management
a)Critically assess the quality of a report to those charged with governance and management.[3]
b)Advise on the content of reports to those charged with governance and management in a given situation.[3]
3.Other reports
a)Analyse the form and content of the professional accountant's report for an assurance engagement as compared with an auditor’s report.[2]
b)Discuss the content of a report on examination of prospective financial information.[2]
c)Discuss the effectiveness of the'negative assurance'form of reporting and evaluate situations in which it may be appropriate to express a reservation or deny a conclusion.[3]
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