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]