24周年

财税实务 高薪就业 学历教育
APP下载
APP下载新用户扫码下载
立享专属优惠

安卓版本:8.7.30 苹果版本:8.7.30

开发者:北京正保会计科技有限公司

应用涉及权限:查看权限>

APP隐私政策:查看政策>

HD版本上线:点击下载>

2020年-2021年ACCA考试大纲:AA审计与认证业务

来源: 正保会计网校 编辑:小编 2020/03/12 14:43:12 字体:

正保会计网校为您提供2020年-2021年ACCA全科考试大纲,点击下方即可免费下载  AA审计与认证业务  2020-2021年考试大纲》》


AA - Sept 20-June 21 SG FINAL


Change of Syllabus


AA: September 2020 to June 2021

Table1–Amendments to AA

Section and subject area

Syllabus content

B1(e)

A learning outcome has been added in respect of quality control. Candidates now need an understanding of the objectives and importance of quality control, as well as being able to explain quality control procedures.

Explain the overall objectives and importance of quality control procedures in concluding an audit.

C2(a)

The references to internal control questionnaires and internal control questionnaires have been combined.

Explain how auditors record internal control systems including the use of narrative notes, flowcharts and questionnaires.

C3(b)

The learning outcome has been reworded to make specific reference to key controls.

Describe control objectives, control procedures, activities, key controls and tests of control in relation to:

i) The sales system;

ii) The purchases system

iii) The payroll system

iv) The inventory system

v) The cash system

vi) Non-current assets

C4(c)

The learning outcome which was previously under A3(g) has been moved to C4(c) as it is considered to be most relevant to the issue of internal control.

Discuss the need for auditors to communicate with those charged with governance.

C5(b)

The specific reference to appropriate international codes of corporate governance has been removed.

Discuss the elements of best practice in the structure and operations of internal audit.

D5(a) & D5(b)

These learning outcomes have been reworded to include reference to data analytics.

D Audit evidence

5. Computer-assisted audit techniques

a) Explain the use of computer assisted audit techniques and data analytics in the context of an audit.

b) Discuss and provide relevant examples of the use of test data and audit software and other data analytics tools.




免费试听

  • Jessie《FR 财务报告》

    Jessie主讲:《FR 财务报告》免费听

  • 张宏远《MA 管理会计》

    张宏远主讲:《MA 管理会计》免费听

  • 何 文《SBL 战略商业领袖》

    何 文主讲:《SBL 战略商业领袖》免费听

限时免费资料

  • 近10年A考汇总

    历年样卷

  • 最新官方考试大纲

    考试大纲

  • 各科目专业词汇表

    词汇表

  • ACCA考试报考指南

    报考指南

  • ACCA考官文章分享

    考官文章

  • 往年考前串讲直播

    思维导图

回到顶部
折叠
网站地图

Copyright © 2000 - www.chinaacc.com All Rights Reserved. 北京正保会计科技有限公司 版权所有

京B2-20200959 京ICP备20012371号-7 出版物经营许可证 京公网安备 11010802044457号