ACCA2011年6月份考试大纲(F8)(5)

　　随着ACCA2010年12月份考试的结束,考生正式进入ACCA2011年6月份的考试备考当中,为帮助广大考生迅速掌握考试要点,定位好备考重点,正保会计网校本着服务广大考生、努力让广大考生的复习、备考事半功倍的宗旨,将陆续公布2011年6月份ACCA考试大纲和学习指南,以飨考生！该大纲和学习指南旨在帮助考生规划学习,并为每一部分的考点提供详细的信息。

　　RATIONALE

　　The Audit and Assurance syllabus is essentially divided into seven areas.The syllabus starts with the nature,purpose and scope of assurance engagements,including the statutory audit,its regulatory environment,and introduces professional ethics relating to audit and assurance.It then leads into internal audit,including the scope of internal audit as well as the differences between internal audit and external audit.The syllabus then covers a range of areas relating to an audit of financial statements.These include planning and risk assessment,evaluating internal controls,audit evidence,and a review of the financial statements.The final section then deals with reporting,including statutory audit reports,management reports,and internal audit reports.

　　DETAILED SYLLABUS

　　A.Audit framework and regulation

　　1.The concept of audit and other assurance engagements

　　2.Statutory audits

　　3.The regulatory environment and corporate governance

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

　　B.Internal audit

　　1.Internal audit and corporate governance

　　2.Differences between the external auditor and the internal audit function

　　3.The scope of the internal audit function

　　4.Outsourcing the internal audit function

　　5.Internal audit assignments

　　C.Planning and risk assessment

　　1.Objective and general principles

　　2.Assessing the risks of material misstatement

　　3.Understanding the entity and its environment

　　4.Materiality,fraud,laws and regulations

　　5.Analytical procedures

　　6.Planning an audit

　　7.Audit documentation

　　D.Internal control

　　1.Internal control systems

　　2.The use of internal control systems by auditors

　　3.Transaction cycles

　　4.Tests of control

　　5.The evaluation of internal control components

　　6.Communication on internal control

　　E.Audit evidence

　　1.The use of assertions by auditors

　　2.Audit procedures

　　3.The audit of specific items

　　4.Audit sampling and other means of testing

　　5.Computer-assisted audit techniques

　　6.The work of others

　　7.Not-for-profit organisations

　　F.Review

　　1.Subsequent events

　　2.Going concern

　　3.Written representations

　　4.Audit finalisation and the final review

　　G.Reporting

　　1.Audit reports

　　2.Reports to management

　　3.Internal audit reports

　　APPROACH TO EXAMINING THE SYLLABUS

　　The syllabus is assessed by a three-hour paper-based examination,consisting of five compulsory questions.The bulk of the questions will be discursive but some questions involving computational elements will be set from time to time.

　　The questions will cover all areas of the syllabus.

　　Question 1 will be a scenario-based question worth 30 marks.

　　Question 2 will be a knowledge-based question worth 10 marks.

　　Questions 3,4 and 5 will be worth 20 marks each.