2020年-2021年ACCA考试大纲：AAA高级税务

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Change of Syllabus

AAA: September 2020 to June 2021

ACCA periodically reviews its qualification syllabuses so that they fully meet the needs of stakeholders such as employers, students, regulatory and advisory bodies and learning providers.

The main changes which have been made to the syllabus are summarised in the table below.

Table of amendments

Section and subject area	Syllabus content
A2e) Explain the importance of customer due diligence (CDD) also referred to as Know Your Customer (KYC) and recommend the information which should be gathered as part of CDD/KYC. [2]	Wording of learning outcome extended to include common terminology used to refer to these procedures.
D1f) Recommend additional information which may be required to assist the auditor in obtaining an understanding of the entity.[2]	Verb in learning outcome amended to better reflect expected depth of understanding in AAA
D2a) Identify and describe audit procedures (including substantive and tests of controls) to obtain sufficient appropriate evidence from identified sources to support the financial statement assertions and disclosures.[2]	Learning outcome D3b amalgamated with D2a
D2b) Assess and describe how IT can be used to assist the auditor and recommend the use of Computer-assisted audit techniques (CAATs) and data analytics where appropriate.[2]	Learning outcome extended to include data analytics.
D2c) Recommend additional information which may be required to effectively carry out a planned engagement or a specific aspect of an engagement.[2]	Verb in learning outcome amended to better reflect expected depth of understanding at AAA and wording extended for clarity.
E2c) Evaluate as part of the final review the matters (eg materiality, risk, relevant accounting standards) and audit evidence to confirm if sufficient and appropriate evidence has been obtained. [3]	New learning outcome to provide clarity on requirements at the completion stage.
F2b) Evaluate the matters to be considered before accepting the engagement, including any ethical and professional considerations. [3]	Verb in learning outcome amended to better reflect expected depth of understanding at AAA.