ACCA2011年6月份考试大纲(F8)(10)

　　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。

　　4.AUDIT EVIDENCE

　　1.The use of assertions by auditors

　　a)Explain the assertions contained in the financial statements.^[2]

　　b)Explain the assertions in relation to classes of transactions,account balances,and presentation and disclosures.^[1]

　　c)Explain the use of assertions in obtaining audit evidence.^[2]

　　2.Audit procedures

　　a)Discuss the quality and quantity of audit evidence.^[2]

　　b)Discuss the relevance and reliability of audit evidence.^[2]

　　c)Discuss and provide examples of how analytical procedures are used as substantive procedures.^[2]

　　d)Discuss the problems associated with the audit and review of accounting estimates.^[2]

　　e)Describe why smaller entities may have different control environments and describe the types of evidence likely to be available in smaller entities.^[1]

　　f)Explain the auditor's responsibilities and describe procedures to be applied in relation to opening balances and comparative information.^[2]

　　3.The audit of specific items For each of the account balances stated in this sub- capability:

　　●explain the purpose of substantive procedures in relation to assertions,

　　●explain the substantive procedures used in auditing each balance.

　　a)Receivables:^[2]

　　i)direct confirmation of accounts receivable

　　ii)other evidence in relation to receivables and prepayments,and

　　iii)the related income statement entries.

　　b)Inventory:^[2]

　　i)inventory counting procedures in relation to year-end and continuous inventory systems

　　ii)cut-off

　　iii)auditor's attendance at inventory counting

　　iv)direct confirmation of inventory held by third parties,

　　v)other evidence in relation to inventory.

　　c)Payables,accruals,provisions and contingencies:^[2]

　　i)supplier statement reconciliations and direct confirmation of accounts payable,

　　ii)obtain evidence in relation to payables and accruals,and

　　iii)the related income statement entries.

　　d)Bank and cash:^[2]

　　i)bank confirmation reports used in obtaining evidence in relation to bank and cash

　　ii)other evidence in relation to bank and cash,and

　　iii)the related income statement entries.

　　e)Tangible non-current assets and non-current liabilities:^[2]

　　i)evidence in relation to non-current assets and

　　ii)non-current liabilities and

　　iii)the related income statement entries.

　　f)Share capital,reserves and directors'emoluments:^[2]

　　i)evidence in relation to share capital,reserves and directors'emoluments,and

　　ii)the related income statement entries.

　　4.Audit sampling and other means of testing

　　a)Define audit sampling and explain the need for sampling.^[1]

　　b)Identify and discuss the differences between statistical and non-statistical sampling.^[2]

　　c)Discuss and provide relevant examples of,the application of the basic principles of statistical sampling and other selective testing procedures.^[2]

　　d)Discuss the results of statistical sampling,including consideration of whether additional testing is required.^[2]

　　5.Computer-assisted audit techniques

　　a)Explain the use of computer-assisted audit techniques in the context of an audit.^[1]

　　b)Discuss and provide relevant examples of the use of test data and audit software for the transaction cycles and balances mentioned in sub-capability 3.^[2]

　　6.The work of others

　　a)Discuss the extent to which auditors are able to rely on the work of experts.^[2]

　　b)Discuss the extent to which external auditors are able to rely on the work of internal audit.^[2]

　　c)Discuss the audit considerations relating to entities using service organisations.^[2]

　　d)Discuss why auditors rely on the work of others.^[2]

　　e)Explain the extent to which reference to the work of others can be made in audit reports.

　　7.Not-for-profit organisations

　　a)Apply audit techniques to not-for-profit organisations.^[2]

　　b)Explain how the audit of not-for-profit organisations differs from the audit of for-profit organisations.^[1]