ACCA2011年6月份考试大纲(P7)(7)

　　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。

　　C PRACTICE MANAGEMENT

　　1.Quality control

　　a)Explain the principles and purpose of quality control of audit and other assurance engagements.^[1]

　　b)Describe the elements of a system of quality control relevant to a given firm.^[2]

　　c)Select and justify quality control procedures that are applicable to a given audit engagement.^[3]

　　d)Assess whether an engagement has been planned and performed in accordance with professional standards and whether reports issued are appropriate in the circumstances.^[3]

　　2.Advertising,publicity,obtaining professional work and fees

　　a)Recognise situations in which specified advertisements are acceptable.^[2]

　　b)Discuss the restrictions on practice descriptions,the use of the ACCA logo and the names of practising firms.^[2]

　　c)Discuss the extent to which reference to fees may be made in promotional material.^[2]

　　d)Outline the determinants of fee-setting and justify the bases on which fees and commissions may and may not be charged for services.^[3]

　　e)Discuss the ethical and other professional problems,for example,lowballing,involved in establishing and negotiating fees for a specified assignment.^[3]

　　3.Tendering

　　a)Discuss the reasons why entities change their auditors/professional accountants.^[2]

　　b)Recognise and explain the matters to be considered when a firm is invited to submit a proposal or fee quote for an audit or other professional engagement.^[2]

　　c)Identify the information to be included in a proposal.^[2]

　　4.Professional appointments

　　a)Explain the matters to be considered and the procedures that an audit firm/professional accountant should carry out before accepting a specified new client/engagement including:^[3]

　　i)client acceptance

　　ii)engagement acceptance

　　iii)establish whether the preconditions for an audit are present

　　iv)agreeing the terms of engagement.

　　b)Recognise the key issues that underlie the agreement of the scope and terms of an engagement with a client.^[2]