ACCA2011年6月份考试大纲(F8)(13)

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　　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。

　　SUMMARY OF CHANGES TO F8

　　RATIONALE FOR CHANGES TO STUDY GUIDE PAPER F8

　　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.As a result of the latest review,ACCA is making changes to the ACCA Qualification effective from June 2011.With each syllabus is included a specific rationale for these changes as far as each examination syllabus and study guide is concerned.

　　Changes have been made to F8(INT)to provide clarification regarding items which were listed in the examinable documents,but not specifically referred to in the study guide.These were therefore intrinsically always within the syllabus and are not additions as such.

　　The deletions are areas which will not be examined by the new examiner.

　　The main areas to be added or deleted from the syllabus from that date are shown in Table 1 below:

　　Table 1 - Additions to F8

Section and subject area	Syllabus content
A1f)Audit framework and regulation	Objectives of an assurance engagement
A1g)Audit framework and regulation	Five elements of an assurance engagement
A4d)	Auditor independence,conflicts of interest and confidentiality
C1a)Planning and risk assessment	Overall objectives of the auditor
C1c)	The need to conduct an audit in accordance with ISAs
C3b)	Risk assessment procedures
C4e)	Laws and regulations
D2a)Internal control	Internal control questionnaires and internal control evaluation questionnaires
E2b)Audit evidence	Relevance and reliability of audit evidence
E2f)	Opening balances and comparative information
E3c)	Provisions and contingencies
E3f)	Share capital,reserves,and directors'emoluments
F4c)Review	Effect of uncorrected misstatements

　　The areas to be removed from the syllabus are shown in Table 2 below:

　　Table 2-Deletions to F8

Section and subject area	Syllabus content
A Audit framework and regulation	2d)Types of opinion provided in statutory audits
B Internal Audit	2b)Compare and contrast internal and external audit reports
B	3b)Types of audit report provided in internal audit assignments
B	5b)Marking，treasury and human resources management
C Planning and risk assessment	1b)Engagement risks affecting the audit
C	1d)Compare and contrast risk based,procedural and other approaches to audit work
C	1e)Importance of risk analysis
C	1f)Information technology in risk analysis
D Internal control	2a)The importance of internal control to auditors
D	5d)develop and document an audit plan
E Audit evidence	2a)Sources and merits of different types of evidence
E	5c)Use of computers in relation to the administration of the audit