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ACCA2011年6月份考试大纲(F8)(11)
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。
F.REVIEW
1.Subsequent events
a)Explain the purpose of a subsequent events review.[1]
b)Discuss the procedures to be undertaken in performing a subsequent events review.[2]
2.Going concern
a)Define and discuss the significance of the concept of going concern.[2]
b)Explain the importance of and the need for going concern reviews.[2]
c)Explain the respective responsibilities of auditors and management regarding going concern.[1]
d)Discuss the procedures to be applied in performing going concern reviews.[2]
e)Discuss the disclosure requirements in relation to going concern issues.[2]
f)Discuss the reporting implications of the findings of going concern reviews.[2]
3.Written representations
a)Explain the purpose of and procedure for obtaining written representations.[2]
b)Discuss the quality and reliability of written representations as audit evidence.[2]
c)Discuss the circumstances where written representations are necessary and the matters on which representations are commonly obtained.[2]
4.Audit finalisation and the final review
a)Discuss the importance of the overall review of evidence obtained.[2]
b)Explain the significance of uncorrected misstatements.[1]
Evaluate the effect of dealing with uncorrected misstatements.[2]
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