ACCA2011年6月份考试大纲(F8)(8)

　　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。

　　C.PLANNING AND RISK ASSESSMENT

　　1.Objective and general principles

　　a)Identify the overall objectives of the auditor.^[2]

　　b)Identify and describe the need to plan and perform audits with an attitude of professional scepticism,and to exercise professional judgment.^[2]

　　c)Explain the need to conduct an audit in accordance with ISAs.^[1]

　　2.Assessing the risks of material misstatement

　　a)Explain the components of audit risk.^[1]

　　b)Explain the risks of material misstatement in the financial statements.^[2]

　　3.Understanding the entity and its environment

　　a)Explain how auditors obtain an initial understanding of the entity and its environment.^[2]

　　b)Describe risk assessment procedures for the identification and assessment of the risks of material misstatement.^[2]

　　4.Materiality,fraud,laws and regulations

　　a)Define and explain the concepts of materiality and performance materiality.^[2]

　　b)Explain and calculate materiality levels from financial information.^[2]

　　c)Discuss the effect of fraud and misstatements on the audit strategy and extent of audit work.^[2]

　　d)Discuss the responsibilities of internal and external auditors for the prevention and detection of fraud and error.^[2]

　　e)Explain the auditor's responsibility to consider laws and regulations.^[2]

　　5.Analytical procedures

　　a)Describe and explain the nature,and purpose of,analytical procedures in planning.^[2]

　　b)Compute and interpret key ratios used in analytical procedures.^[2]

　　6.Planning an audit

　　a)Identify and explain the need for planning an audit.^[2]

　　b)Identify and describe the contents of the overall audit strategy and audit plan.^[2]

　　c)Explain and describe the relationship between the overall audit strategy and the audit plan.^[2]

　　d)Explain the difference between interim and final audit.^[1]

　　7.Audit documentation

　　a)Explain the need for and the importance of audit documentation.^[1]

　　b)Describe the contents of working papers and supporting documentation.^[2]

　　c)Explain the procedures to ensure safe custody and retention of working papers.^[1]